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51Sunshine Environmental Protection Technology Co., Ltd.

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The second trial of the Environmental Protection Tax Law has aroused heated discussion: "Taxation is not equal to exemption from
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2018-01-31
Atpresent,inthesecondreviewdraftsubmittedforconsideration,thereisnocorrespondingprovisiononwhetherpollutioncausedbyenvironmentalpollutionshouldbeheldaccountableafterthepollutionenterprisespayenvironmentalprotectiontax. Yunfeng,amemberoftheStandingCommitteeoftheNationalPeople'sCongress,said:"Itissuggestedthatanadditionalprovisionbeaddedtothedraftgeneralrules,thatis,thecollectionofenvironmentalprotectiontaxdoesnotexempttaxpayersfromtheliabilityforpollutionpreventionandcompensationandotherliabilitystipulatedbylawsandregulations.Thereasonisthatenvironmentalprotectiontaxbelongstoexpostremedymeasuresandcannotfundamentallysolvetheenvironmentalpollutionproblem.   TaxationShouldnotExemptLiabilityforPollutionDamage Article2ofthedraftstatesthatintheterritoryofthePeople'sRepublicofChinaandotherseaareasunderthejurisdictionofthePeople'sRepublicofChina,enterprises,institutionsandotherproducersandoperatorsdirectlydischargingtaxablepollutantsintotheenvironmentshallpayenvironmentalprotectiontaxinaccordancewiththeprovisionsofthisLaw.However,afterthesewageenterprisespaytheenvironmentalprotectiontaxinfull,doesitmeanthattheycanbeexemptedfromliabilityforenvironmentalpollutiondamagecausedbysewage? Yunfengbelievesthatafterlevyingenvironmentalprotectiontax,someenterprises,institutionsandotherproducersandoperatorsthatdischargetaxablepollutantstotheenvironmentwillhaveanillusionthattaxpayershavepaidenvironmentalprotectiontaxtothestate,sothepollutionofenterprisesshouldbetreatedbythestatewithmoney,andtheywillnotactivelycontrolpollution.Increasingtaxliabilityistoinformtaxpayersthatpayingenvironmentalprotectiontaxisastatutoryobligationofpolluters.Pollutantsdischargedbypolluterstotheenvironmentmustbepaidenvironmentalprotectiontaxtothestateaccordingtoregulations.Accordingtotheprincipleofpolluters,payingenvironmentalprotectiontaxisnottobuythelegitimaterighttodischargepollutants.Payingenvironmentalprotectiontaxmustalsofulfillthelegalobligationsofpollutioncontrolandenvironmentalqualityimprovement.Taxpayerspayingenvironmentalprotectiontaxcannotexemptthemfromotherlegalliabilitiesthattheyshouldbearaccordingtolaw. WangYi,amemberoftheStandingCommitteeoftheNationalPeople'sCongress,putforwardasimilarpointofview.Heemphasizedthatpayingenvironmentalprotectiontaxisalegalobligationforpolluters,andthatotherpollutersshouldnotbeexemptedfromrelevantlegalobligations,suchaspollutioncontrol,environmentalimprovementandcompensationfordamage,orevencriminalliability,accordingtotheprincipleofburden. Inaddition,ZhouTianhongandYanXin,membersoftheStandingCommitteeoftheNationalPeople'sCongress,haveputforwardtheirownviewsandsimilarsuggestions.   Membersrecommendanincreaseinpollutanttaxes Accordingtothe"EnvironmentalProtectionTaxItemsandTaxesScale",therangeoftaxesonairpollutantsandwaterpollutantsislimitedto10times.Specifically,airpollutantsare1.2to12yuanperpollutionequivalentandwaterpollutantsare1.4to14yuanperpollutionequivalent. Inthefirstdraftreview,theequivalenttaxofairpollutantsandwaterpollutantsissetat1.2yuanand1.4yuanrespectively,andthecorrespondingrangeisnotset. ZhouTianhongintroducedthatconsideringthecurrentbaseofairpollutantequivalenttaxationis1.2yuanandwaterpollutionis1.4yuan,whichistheresultof"taxshifting"anddoesnotincreasetheburdenofenterprises.However,fromtheoverallpointofviewofthestandardoftranslationalsewagedischargefee,thetaxsettingisstilltoolowtoreflectthecostofpollutanttreatment. Hesuggestedthatitwouldbepossibletoraisetaxesappropriately,increaseexpenditureonenvironmentalprotection,eliminatebackwardproductioncapacity,forceenterprisestooperatepollutionreductionequipment,reducepollution,reduceregionaldifferences,andalsopromotelocalgovernmentstochangetheirindustrialstructure. Atthesametime,CheGuangtie,amemberoftheStandingCommitteeoftheNationalPeople'sCongress,believesthatthetaxandfeereformbasicallyadherestotheprincipleof"shiftingtaxburden".Theoriginalstandardforcollectingpollutantdischargefeesisregardedasthelowerlimitoftaxrate.Althoughitdoesnotincreasetheburdenofenterprises,fromthecurrentandfuturesituation,thisstandardissimilartotheecologicalenvironmentpollution.Thecosthasbeenobviouslyunbalanced,anditisdifficulttomeettheincentiveneedsofenterprisestoreduceemissions. "Itissuggestedthatthedynamicadjustmentmechanismoftaxrateshouldbefurtherestablishedandimproved,andthelowerlimitoftaxrateshouldberaisedstepbystepindifferentstages,situationsandregions,soastogivefullplaytotheregulatoryroleofenvironmentalprotectiontax,andensurethesteadyprogressofecologicalconstructionandenvironmentalgovernance."Carlightironsaid. Inaddition,sincetheenactmentofenvironmentalprotectiontaxlegislation,therehasbeencontroversyaboutwhethercarbondioxideshouldbeincludedinenvironmentalprotectiontaxcategories.Thedraftalsodoesnotcovertherelevantcontentofcarbondioxide. Inthisregard,WangYisuggestedaddingparagraph2underArticle3toreservelegislativespaceforlevyingcarbontaxandsoon.Theproposedprovisionis"levyingcarbondioxidetaxandsoon,accordingtoeconomicandsocialdevelopment,byamendingthislaw".Thereasonistha