2017年2月新法提示：《中华人民共和国环境保护税法》解读

2017年2月 新法提示

Tips for New Legislations in Feb. 2017

《中华人民共和国环境保护税法》解读

Interpretation of the Environmental Protection Tax Law of the People's Republic of China

 

　　EHS.CN注：

　　Notes by EHS.CN

 

　　《环境保护税法》于2016年12月25日表决通过，并将于2018年1月1日起实施。作为我国第一部专门体现“绿色税制”、推进生态文明建设的单行税法，其颁布实施对企业生产影响几何?距离正式实施还有将近一年的时间，在这期间相关企业该何去何从?又该做出怎样的改变?EHS.CN现进行如下的解读：

　　The Environmental Protection Tax Law of the People's Republic of China was adopted on December 25, 2016, and shall come into force on January 1, 2018. As China's first special separate tax law to demonstrate "green tax system" and to promote the construction of ecological civilization, how will its promulgation and implementation affect enterprises' production? There is nearly one year until it comes into force. During this period, what shall enterprises do? How to make changes? The interpretation by EHS.CN is as followed.

 

　　关键词之一：谁来纳税

　　Key word one: who are taxpayers

 

　　第二条　在中华人民共和国领域和中华人民共和国管辖的其他海域，直接向环境排放应税污染物的企业事业单位和其他生产经营者为环境保护税的纳税人，应当依照本法规定缴纳环境保护税。

　　Article 2 Within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China, the enterprises, public institutions and other producers and operators that directly discharge pollutants to the environment are taxpayers of environmental pollution tax, and shall pay environmental pollution tax in accordance with the provisions of this Law.

 

　　第三条　本法所称应税污染物，是指本法所附《环境保护税税目税额表》、《应税污染物和当量值表》规定的大气污染物、水污染物、固体废物和噪声。

　　Article 3 For the purpose of this Law, “taxable pollutants” means the air pollutants, water pollutants, solid wastes and noises as prescribed in the Schedule of Tax Items and Tax Amounts of Environmental Protection Tax and the Schedule of Taxable Pollutants and Equivalent Values.

 

　　第五条　依法设立的城乡污水集中处理、生活垃圾集中处理场所超过国家和地方规定的排放标准向环境排放应税污染物的，应当缴纳环境保护税。

　　Article 5 Where a centralized urban and rural sewage or domestic garbage treatment site established in accordance with the law discharges taxable pollutants to the environment in excess of the discharge standards as prescribed by the state or the local area, it shall pay environmental protection tax.

 

　　企业事业单位和其他生产经营者贮存或者处置固体废物不符合国家和地方环境保护标准的，应当缴纳环境保护税。

　　Where an enterprise, public institution or any other producer or operator that stores or disposes of solid wastes fails to comply with the national or local environmental protection standards, it shall pay environmental protection tax.

 

　　第二十六条　直接向环境排放应税污染物的企业事业单位和其他生产经营者，除依照本法规定缴纳环境保护税外，应当对所造成的损害依法承担责任。

　　Article 26 An enterprise, public institution or any other producer or operator discharging taxable pollutants directly into the environment shall pay environmental protection tax as prescribed in this law and shall be responsible for any damage caused by it according to law.

 

　　EHS.CN注：

　　Notes by EHS.CN

 

　　在中华人民共和国的领土、领海、领空排放应税污染物的企业事业单位和其他生产经营者，都是环保税的纳税人。老百姓不是环保税的纳税人，或者说不是直接纳税人。缴纳的环保税越多越好?当然不是!排放应税污染物，除了要缴纳环保税外，还应当对所造成的损害依法承担责任，防止排污企业认为交税后就可以肆意排放。所以，环保税不是缴纳的越多越好，各位企业主在缴纳环保税的同时，不要忘记了还有《环境保护法》。

　　An enterprise, public institution or any other producer or operator discharging taxable pollutants in the territory, territorial seas and airspace of the People's Republic of China are payers of environmental protection tax. Ordinary people are not taxpayers of environmental protection tax, or not the direct taxpayers. Is it better to pay more environmental protection tax? Certainly not. In addition to pay environmental protection tax, anyone discharging taxable pollutants shall be responsible for the damage caused by pollutants hereof according to law, so as to prevent enterprises' concept of wantonly discharging pollutants after paying taxes. Therefore, more environmental protection taxes do not mean better. Do not forget the Environmental Protection Law while paying the environmental protection taxes.

 

　　关键词之二：交多少——为适用税额设置上、下限

　　Key word two: how much to pay——set the maximum and minimum for applicable tax rate

 

　　第七条　应税污染物的计税依据，按照下列方法确定：

　　(一)应税大气污染物按照污染物排放量折合的污染当量数确定;

　　(二)应税水污染物按照污染物排放量折合的污染当量数确定;

　　(三)应税固体废物按照固体废物的排放量确定;

　　(四)应税噪声按照超过国家规定标准的分贝数确定。

　　Article 7 The tax base for taxable pollutants shall be determined by using the following methods:

　　(1) The tax base for taxable air pollutants shall be determined on the basis of the pollutant equivalency values converted from pollutant emissions.

　　(2) The tax base for taxable water pollutants shall be determined on the basis of the pollutant equivalency values converted from pollutant discharges.

　　(3) The tax base for taxable solid wastes shall be determined on the basis of the discharges of solid wastes.

　　(4) The tax base for taxable notices shall be determined on the basis of the decibels in excess of the standards as prescribed by the state.

 

　　第十一条　环境保护税应纳税额按照下列方法计算：

　　(一)应税大气污染物的应纳税额为污染当量数乘以具体适用税额;

　　(二)应税水污染物的应纳税额为污染当量数乘以具体适用税额;

　　(三)应税固体废物的应纳税额为固体废物排放量乘以具体适用税额;

　　(四)应税噪声的应纳税额为超过国家规定标准的分贝数对应的具体适用税额。

　　Article 11 The environmental protection tax amount payable shall be determined by using the following methods:

　　(1) The tax amount payable for taxable air pollutants is the pollutant equivalency values multiplied by the applicable tax rate;

　　(2) The tax amount payable for taxable water pollutants is the pollutant equivalency values multiplied by the applicable tax rate;

　　(3) The tax amount payable for taxable solid wastes is the discharging amount of solid wastes multiplied by the applicable tax rate;

　　(4) The tax amount payable for taxable notices is the applicable tax rate corresponding to the decibels in excess of the standards as prescribed by the state.

 

　　第六条　环境保护税的税目、税额，依照本法所附《环境保护税税目税额表》执行。

　　Article 6 Tax items and tax amounts of environmental protection tax shall be governed by the Schedule of Tax Items and Tax Amounts of Environmental Protection Tax attached to this Law.

 

　　应税大气污染物和水污染物的具体适用税额的确定和调整，由省、自治区、直辖市人民政府统筹考虑本地区环境承载能力、污染物排放现状和经济社会生态发展目标要求，在本法所附《环境保护税税目税额表》规定的税额幅度内提出，报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。

　　The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall, by taking into overall consideration the environmental carrying capacities, status quo of pollutant discharges, and the requirements of economic, social and ecological development goals, determine and adjust the specific tax amounts applicable to taxable air pollutants and water pollutants within the range of the tax amounts as prescribed in the Schedule of Tax Items and Tax Amounts of Environmental Protection Tax attached to this Law, and report them to the standing committees of the people's congresses at the same levels for decision, and to the Standing Committee of the National People's Congress and the State Council for recordation.

 

　　EHS.CN注：

　　Notes by EHS.CN

 

　　各省、自治区、直辖市可以在上述幅度内选择具体的适用税额，这是“双刃剑”，可以发挥地方政府的主动性，也可能造成各地税制不一，尤其是地方政府有非常强烈的非环保动机，由此造成同行业企业的不同税负，影响企业执行新法的积极性。各地适用税额是怎样的，需要有进一步的细化标准和要求，我们会持续关注并进行解读，请大家留意EHS.CN上的更新。

　　The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government may choose the specific applicable tax rate within the above mentioned range. It is a double-edged sword, which can play the role of local government' initiative but may also make tax systems of different places different, especially the different tax rate for enterprises of the same industry caused by local government's non environmental protection motives will affect enterprises' willing to implement the new law. What is the applicable tax rete of each place? It needs further specific standards and requirements. We will keep our eyes on it and interpret on time, please pay attention to the updates on the EHS.CN.

 

　　关键词之三：税收优惠、减免

　　Key word three: preferential tax policies, tax reduction and exemption

 

　　第十二条　下列情形，暂予免征环境保护税：

　　(一)农业生产(不包括规模化养殖)排放应税污染物的;

　　(二)机动车、铁路机车、非道路移动机械、船舶和航空器等流动污染源排放应税污染物的;

　　(三)依法设立的城乡污水集中处理、生活垃圾集中处理场所排放相应应税污染物，不超过国家和地方规定的排放标准的;

　　(四)纳税人综合利用的固体废物，符合国家和地方环境保护标准的;

　　(五)国务院批准免税的其他情形。

　　前款第五项免税规定，由国务院报全国人民代表大会常务委员会备案。

　　Article 12 Exemptions from the environmental protection tax includes:

　　(1) taxable pollutants from agriculture (except those from large-scale animal husbandry);

　　(2) taxable pollutants from mobile pollution sources including motor vehicles, locomotives, non-road mobile machinery, ships and aircraft;

　　(3) taxable pollutants discharged from urban sewage treatment plants or urban domestic waste treatment plants established according to law, as long as the pollutants meet national and local environmental protection standards;

　　(4) solid wastes comprehensively used by taxpayers satisfying national and local environmental protection standards;

　　(5) other exemptions approved by the State Council.

　　The former five exemption provisions shall be reported to the Standing Committee of the National People's Congress for record by the State Council.

 

　　第四条　有下列情形之一的，不属于直接向环境排放污染物，不缴纳相应污染物的环境保护税：

　　(一)企业事业单位和其他生产经营者向依法设立的污水集中处理、生活垃圾集中处理场所排放应税污染物的;

　　(二)企业事业单位和其他生产经营者在符合国家和地方环境保护标准的设施、场所贮存或者处置固体废物的。

　　Article 4 Where an enterprise, public institution or any other producer or operator falls under any of the following circumstances, it shall not be deemed as directly discharging pollutants to the environment, and shall not pay environmental protection tax on the corresponding pollutants:

　　(1) It discharges taxable pollutants to a centralized sewage or domestic garbage treatment site established in accordance with the law.

　　(2) It stores or disposes of solid wastes at any facility or site that meets the national and local environmental protection standards.

 

　　第十三条　纳税人排放应税大气污染物或者水污染物的浓度值低于国家和地方规定的污染物排放标准百分之三十的，减按百分之七十五征收环境保护税。纳税人排放应税大气污染物或者水污染物的浓度值低于国家和地方规定的污染物排放标准百分之五十的，减按百分之五十征收环境保护税。

　　Article 13 Where the concentration of the taxable air pollutants or water pollutants discharged by taxpayers is less than 30% of the pollutant discharging standards prescribed by the State or local governments, the levy of the environmental protection tax can be reduced by 75%. Where the concentration of the taxable air pollutants or water pollutants discharged by taxpayers is less than 50% of the pollutant discharging standards prescribed by the State or local governments, the levy of the environmental protection tax can be reduced half.

 

　　EHS.CN注：

　　Notes by EHS.CN

 

　　纳税人应税污染物排放低于国家或地方规定的排污标准50%、且未超过总量控制指标的，可以减半征收环保税。多排污多缴税，甚至承担法律责任;对环境保护有正面贡献的可获得税收激励(少交税)，这将促使企业在环境保护方面不断创新，以实现“绿色发展”，真正让环保税起到应有的作用。

　　Where the taxable pollutants discharged by taxpayers is less than 50% of the pollutant discharging standards prescribed by the State or local governments and do not exceed the total controlling volume , the levy of the environmental protection tax can be reduced half. More pollutants discharged, more tax to be paid, even legal responsibilities to bear. Enterprises making positive contribution to the environmental protection can gain the tax preference (paying less tax), which will encourage enterprises to keep making innovation in environmental protection so as to achieve the "green development", really letting the environmental tax to play its due role.

 

　　关键词之四：税收征收、管理——信息共享

　　Key word four: tax levy and management —— information sharing

 

　　第十四条　环境保护税由税务机关依照《中华人民共和国税收征收管理法》和本法的有关规定征收管理。

　　Article 14 The environmental protection tax shall be levied and managed by the tax authorities according to the Law of the People's Republic of China on the Administration of Tax Collection and this law.

 

　　环境保护主管部门依照本法和有关环境保护法律法规的规定负责对污染物的监测管理。

　　The competent authorities of environmental protection shall be responsible for the monitoring and management over pollutants according to this law and relevant laws and regulations concerning to environmental protection.

 

　　第十五条　环境保护主管部门和税务机关应当建立涉税信息共享平台和工作配合机制。

　　Article 15 The competent authorities of environmental protection and the tax authorities shall establish the sharing platform of information related to tax and the work coordination mechanism.

 

　　EHS.CN小结：

　　Conclusion by EHS.CN

 

　　由税务机关进行征收，由环保部门对污染物进行监测管理，并建立信息共享平台和工作配合机制，确保企业不会少缴、漏缴。

　　Tax being levied by the tax authorities, pollutants being monitored and managed by the environmental protection authorities, and establishing the information sharing platform and work coordination mechanism, it will make sure that the tax will not less levied or evaded.

 

　　由费改成税，之前少缴的、漏缴的，在《环保税法》实施之后，都将暴露无遗。2018年1月1日正式实施，还有2017一年的缓冲期，如果企业涉及环保税的问题，或者需要缴纳环保税，必须正视环保税这一重大变化，认真研究环保税，尽快让自己通过技术升级等实现环境友好的生产经营方式，才是最佳、最现实的路径，否则就有可能被时代所淘汰。

　　Since the fee has been modified into tax, the problem of the less-payment or evasion of tax will be exposed after the implementation of the Environmental Protection Tax Law. There is still one year of grace period before January 1, 2018. Where enterprises are involved in the problems of environmental protection tax or need to pay environmental protection tax, attention shall be paid to this significant change. Start to research the environmental protection tax, and achieve environment-friendly business and operating methods as soon as possible by upgrading technology, which is the best and more practical way. Otherwise, it may be eliminated by the times.