The three ministries passed the environmental tax collection plan

Recently, it was learned from relevant parties that the environmental tax collection plan has been unanimously approved by the Ministry of Finance, the State Administration of Taxation, and the Ministry of Environmental Protection. It has been reported to the State Council. Authoritative sources told reporters that the environmental tax collection proposal submitted this time will first levy two taxes on sulfur dioxide and waste water, adopt a method of collecting pollutants from the amount, and the tax burden level is equivalent to the current sewage charges. Experts close to the ministries and commissions believe that the choice of timing is a difficult problem, and the relevant policy proposals will be introduced as soon as next year.
Followed the step-by-step "tax-to-tax" path as the head of the task group of the "National Environmental Resources [0.06 0.00%] Tax System Study" of the National Social Science Foundation's major project. Ma Zhong, Dean of the School of Environment of Renmin University of China, introduced the environmental tax. Will be introduced in the form of an independent tax, the collection program is basically what people call "tax reform", that is, the existing sewage charges from China "improved" from the current technical considerations and other factors, at the beginning of the initial period The tax items include sulfur dioxide and wastewater. The main taxpayer is the unit that discharges pollutants. The actual discharge of pollutants is used as the basis for tax calculation, and the method of total measurement is adopted. Take waste water as an example, this program may be mainly targeted at COD (chemical oxygen demand) emissions from industrial companies.
Regarding the highly concerned tax rate, Ma Zhong stated that at the beginning of the environmental tax levy, the tax rate design may be relatively low, and the relevant tax burden levels are basically equivalent to the current sewage charges. This statement was also recognized by an expert from the Institute of Finance: “Initially, the collection of environmental taxes should not be immediately higher than the levy of sewage charges.” Specific to the collection and management practice, some experts suggested that it could be based on pollution. The different impacts of the material on the environment in different regions are designed to differentiate the tax rate. The tax rate of environmental taxes is kept at a low level and is also a measure that many OECD (Organization for Economic Co-operation and Development) countries have adopted at the beginning of the formulation of environmental taxes. According to the data, Germany is an early taxation country for waste water. Since the beginning of the 1980s, it has imposed a tax on water pollution. The tax rate for the first year was 12 marks per unit of pollution. Since then, the tax rate has been raised. In 2007, the tax rate has been reached. 35.9 euros per pollution unit.
According to reports, the levy of environmental taxes may follow a step-by-step “tax-to-tax” path, that is, initially implementing “tax reforms” on pollutants such as sulfur dioxide and waste water pollutants that are large in emissions and relatively stable and are easily collected. The discharge of other pollutants still levies sewage charges according to the original regulations. Ma Zhong explained that the design of environmental taxes should not only consider the rationality of theory, but also consider the feasibility in practice. In theory, environmental taxes should incorporate many behaviors and products that pollute the environment into the scope of the curriculum. However, due to the limitations of relevant emission monitoring technology and other factors, it is necessary to adopt a gradual approach, starting with the key pollution sources and the levy-collectible subjects, and to expand the scope of collection after gaining experience and mature conditions.
It is worth noting that the environmental tax collection scheme submitted this time does not involve a carbon tax. Earlier, some of the views suggested that in view of the increasingly severe carbon dioxide emission reduction situation facing the international community, China should incorporate carbon dioxide emissions into the scope of environmental tax adjustments when formulating environmental taxes, and encourage economic development in China through environmental taxes. Carbonized transformation. In response to this, most experts interviewed by reporters believe that it is unlikely that carbon taxes will be imposed at the moment. "Only for technical issues such as environmental monitoring, the introduction of a carbon tax is far from easy," Mazhong cautioned.
“Double Dividends” will gradually appear. It is generally believed that environmental taxes, like other taxes, will increase the burden of taxable objects to some extent. Therefore, once the environmental taxes are introduced, the impact on the relevant industries and enterprises will be of concern. According to relevant sources from the Environmental Planning Institute of the Ministry of Environmental Protection, the design of the environmental tax tax system fully considers the actual situation of China's polluting enterprises and the actual tax collection and management. The relevant person in charge of the Ministry of Environmental Protection also told reporters that the introduction of environmental taxes will not increase the burden on businesses.
Under normal circumstances, the impact of environmental taxes on enterprises depends not only on the scope of the collection of environmental taxes, but also on the size of environmental taxes. In the context of the scope of the environmental tax collection, the higher the environmental tax rate, the greater the impact of the environmental tax on the company. Ma Zhong believes that the introduction of environmental taxation at the initial stage of the levy is equivalent to the current level of sewage charges. From this perspective, it does not have a significant impact on the company's operating income, but the introduction of tax policy will still cause some shock to the market. " In particular, taxation is a long-term and stable policy.” A senior person in the power industry told reporters that the introduction of environmental taxes will still have a certain impact on major emitters. For example, if it is determined that the introduction of environmental taxes on sulfur dioxide pollutants, it should have an impact on electricity and related industries.
In fact, "Whoever polls, who pays taxes" is a principle that the OECD Environmental Committee put forward as early as the 1970s. For the guiding ideology of China's introduction of environmental taxes, a relatively consistent understanding is that taxation will increase the control over pollution and environmental destruction, and then help solve some of the deeper problems in China's environmental protection process, promote economic restructuring and improve the ecological environment. At the same time, further improve the structure of the tax system, but not mainly for the government to increase tax sources and increase fiscal revenue. "Although from the current point of view, the symbolic significance of the introduction of environmental taxes may be greater than the actual significance, but in the long run, the "double dividend" of environmental taxes will gradually emerge." Ma Zhong said that with the expansion of the scope of the environmental tax and The increase of tax rate may affect the returns and competitiveness of enterprises. However, the state can adopt measures such as reducing corporate income tax and business tax to reduce the impact of environmental taxes on enterprises, thereby achieving the dual purposes of environmental protection and promoting the healthy development of economy. This is the "double dividend" that the environmental tax is known for. In addition, from the perspective of improving the tax system, environmental taxes will also increase the efficiency of the entire tax system.
The timing of selection is a difficult problem. In view of many people, since the collection scheme is relatively clear, it should not be far from the environmental tax. However, a considerable number of experts believe that although the environmental tax should be introduced during the “12th Five-year Plan” period, However, the specific time for collection needs careful consideration. At present, timing is a difficult problem. If the “Regulations” form is adopted, it may be launched as soon as next year. If an environmental tax law is introduced, it will take longer.
In fact, environmental taxes have been the focus of people's discussion more than once in the past few years, but they often only hear their voices. However, the official official statement on the introduction of environmental taxes has recently increased significantly, triggering a new round of expectations. In May of this year, the State Council approved the National NDRC's “Opinions on the Key Work for Deepening the Economic System Reform in 2010” and clearly stated that it will study the proposal for the introduction of environmental taxes. At the end of October, the "Proposal for the CPC Central Committee on Formulating the Twelfth Five-Year Plan for National Economic and Social Development" passed by the Fifth Plenary Session of the 17th CPC Central Committee formally proposed the introduction of an environmental protection tax.
Ma Zhong stated that the introduction of a new taxation involves all aspects of social and economic life. The tax collected at a certain point will be extended to other stages and affect all aspects of the economy. Therefore, the adjustment of new taxes or policies should be cautious. Careful. In his view, the macroeconomic situation is a very important factor and usually plays a decisive role in the introduction or reform of taxes. “As far as the current economic situation is concerned, the introduction of a new tax should be a more difficult decision for decision makers.” In general, the best time to introduce a new tax is the rapid economic growth, income of residents and enterprises, The level of income also maintained a relatively rapid growth, while the inflation rate was again at a low level. "From 2008 to now, it should be said that there is not a particularly suitable opportunity. The fastest is to be introduced next year. If an environmental tax law is to be promulgated, the time will be longer." Moreover, in the process of improving the tax system, There are also coordination issues among various taxes, which will be gradually carried out based on the degree of urgency.

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