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LED photo attention: China's first environmental tax law will be implemented in 2018!
Since the past month, the environmental rectification work of the Central Inspectorate Group has been in full swing. A number of enterprises in various regions of the country have been inspected, the prices of raw materials have risen, factories have closed down, and companies have placed annual leave in advance to break the circle of friends. It also affected the lighting industry. Lamps are also the subject of environmental protection audits due to the possibility of wastewater discharge, dust pollution, exhaust emissions, waste disposal and heavy metals in processes such as processing, process and other aspects of injection molding. The industry is in a cloud of gloom. Seeing this situation, many companies can only be dumbfounded, choose to cut production and stop orders. Environmental inspectors are therefore well-deserved as the key words for the 2016 environmental sector. Another key word for environmental protection in 2016 is the environmental tax. On December 25, the "Environmental Protection Tax Law of the People's Republic of China", one of the highlights of fiscal and tax reform, was approved by the Twenty-fifth Meeting of the Standing Committee of the 12th National People's Congress. This is the first single tax law in China to promote the construction of ecological civilization. It will be officially implemented on January 1, 2018. The environmental protection tax law passed this time will start with tax leverage, so that enterprises will pay more taxes when they have more sewage, and tax relief if they do less. It is reported that as early as June 10, 2015, the Legislative Affairs Office of the State Council announced the "Environmental Protection Tax Law (Draft for Comment)" jointly drafted by the Ministry of Finance, the State Administration of Taxation and the Ministry of Environmental Protection, and publicly solicited opinions from the whole society. At the beginning of 2016, the Ministry of Finance and other relevant departments further revised the draft and submitted it to the State Council. It was reviewed by the Standing Committee of the National People's Congress in June and submitted to the National People's Congress for deliberation in August. According to the legislative principle, the environmental protection tax is a shift of tax burden, from the sewage charges to the environmental protection tax, and the objects of collection are air pollutants, water pollutants, solid waste and noise. The Environmental Protection Tax Law and its attached Environmental Protection Tax and Taxation Schedule, and the Taxable Contaminants and Equivalent Values ​​Table clearly specify taxable pollutants, including atmospheric pollutants, water pollutants, solid waste and noise. Specific taxation types and standards, as well as the detection standards for the four major pollutants. Among them, the pollution equivalent of air pollutants (contamination equivalent refers to the comprehensive indicator or unit of measurement of environmental pollution caused by pollutants or pollution discharge activities to the environment and the technical economy of treatment) It is 1.2 yuan to 12 yuan; the taxable amount of water pollutants per pollution equivalent is 1.4 yuan to 14 yuan; the solid waste taxable amount is 5 yuan / ton to 1,000 yuan / ton, and the amount of hazardous waste is as high as 1,000 yuan / ton. Industrial noise pollution is also different according to the standard decibel, the taxable amount ranges from 350 yuan per month to 11,200 yuan per month.