People's people's Congress: the tax rate of environmental tax is 2 to 4 times as high as that of enterprises.

"She fears that the tax levy may not be expected, and I think the expropriation of environmental taxes will bring a little burden to the enterprise." During the holiday of new year's day, Zhang Hai and Liang Hong, the couple, argued several times because of the issue of environmental protection tax. Liang Hong is engaged in the study of environmental tax law, and Zhang Hai is in a large textile industry. On the issue of environmental tax, the two husband and wife have different positions.


From January 1st this year, the "environmental protection tax law of the People's Republic of China" (hereinafter referred to as "environmental tax") was officially launched. The environmental tax of the landing is clear: the enterprises and institutions that directly discharge pollutants to the environment and other producers and operators are the taxpayers of the environmental protection tax, and the differential tax is imposed according to the pollutant discharge concentration, that is, multiple emissions and more taxes.


The translation of environmental taxes has undertaken nearly 40 years' historical sewage charges. It is a strong support for green development and ecological civilization construction, and China's tax revenue has increased to 19. The Central University of Finance and Economics research team predicted that the scale of environmental tax would be much more than the current discharge fee, or 50 billion yuan a year.


But this 50 billion yuan charge up, is still a question mark: the need for co-operation between the tax department and the Department of the environment, to ensure the accuracy of enterprise reporting, if the improper matching, will become the "green taxes landing obstacles". Shen Hongtao, a member of the environmental accounting Specialized Committee of the China Accounting Society and a professor in the Department of accounting of Jinan University, said in an interview with the reporters of the times.


Environmental tax on the first quarter of the first quarter, the first quarter is less than 100 days.


A dispute between business owners and environmental experts


Like Zhang Hai, He Yongjian's New Year holiday was unpleasant. How old is 50 years, with nearly 60 acres of farmland in Guangdong Sihui, backyard chicken farm products.


"As the environmental tax comes, the farm really doesn't make money." In an interview with the reporters of the times, He Yongjian was worried. According to the introduction, his chicken farm is three times a year, about 3000 each time.  According to a "chicken" 2.5-3 heavy burden calculation, the cost of feeding in 20 yuan. According to the calculation of the wholesale price of 16 yuan per catty, a chicken profit in 20 yuan, after deducting labor and fees, net profit of farms in about 120 thousand yuan a year.


Since January 1, 2018, the amount of air pollution per environmental equivalent has been raised from 1.2 yuan to 1.8 yuan in Guangdong, and the amount of environmental tax has been raised from 1.4 yuan to 2.8 yuan per pollutant equivalent. He Yongjian's annual environmental tax is up from 3500 yuan to 15 thousand yuan - an average of more than 1 yuan per chicken.


In fact, the tax standards for environmental protection implemented in Guangdong are at a medium level in all parts of the country, only slightly higher than the national standards. In Beijing, Shanghai, Tianjin, Jiangsu, Hubei, and other places, the standard of Taxation reached 2-8 times that of Guangdong. If the average is 5 times in Guangdong calculation, keep a 120 day chicken slaughter in these places, the environmental tax levy will be more than 5 yuan.


"If the cost is increased by 5 yuan, I'll be out of the market." Zhang Yongjian told Times reporters that environmental taxes made him feel a bit anxious about the long - digit profits of the breeding industry.


In the face of old anxiety, Wang Ke fellow at the Renmin University of China and the Institute for national strategic development of the weekly Times reporter said, "although the industry facing cost pressures in the environmental tax levy, but still can not be excluded in the environmental tax levy scope". Wang Ke emphasized that the purpose of environmental protection is to levy taxes on highly polluting enterprises, so as to protect the environment. Taxation is conducive to the reduction of pollutant emissions for heavily polluted aquaculture industry.


But at the same time, he also pointed out that the local government should give proper help to the aquaculture industry and avoid the difficulties of the whole industry. "The government can consider establishing a centralized disposal center for pollutants and reduce the cost of pollutant discharge".


The impact is not just the first industry. Environmental tax clearly pointed out: enterprises and institutions discharging directly to the environment, water, solid and noise of the four taxable pollutants and other production operators need to pay the environmental tax, this category includes most of the manufacturing industry and more polluting industry, involving electricity, iron and steel, cement fire, electrolytic aluminum, coal, metallurgy building materials, textile, brewing, and other dozens of polluting industries or iron and steel plant, metallurgical plant, chemical plant, paint factory "emitters". After the implementation of the environmental tax, the tax expenditure will be promoted in varying degrees. Throughout the country, the number of enterprises involved will exceed 5 million.


But even in the case of Ma Zhong, director of the academic committee of Environmental College of Renmin University of China, even though raising the environmental tax and fee standard, it still can't reach the same cost as other elements. "We have done an empirical analysis of sewage discharge fees, and found that on the basis of the current tax rate, it will increase by 2-4 times, which is within the scope of the enterprise and the national economy." In the interview with Caixin, Ma Zhong was very straightforward. "When it comes to the affordability of enterprises, we cannot simply look at the environmental cost. We must compare the cost of labor, technology, land, energy and so on. You will find that the various costs of an enterprise, the smallest is the environment. Some enterprises come to the edge of the loss, the last straw into the environment on the head. But how do labor, technology and energy cost come up and how to do it? It is because the cost is averaging for a long time, and the environment is not cost or low.