2017年2月 新法提示

Tips for New Legislations in Feb. 2017

《中華人民共和國環(huán)境保護(hù)稅法》解讀

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

　　EHS.CN注：

　　Notes by EHS.CN

　　《環(huán)境保護(hù)稅法》于2016年12月25日表決通過，并將于2018年1月1日起實(shí)施。作為我國第一部專門體現(xiàn)“綠色稅制”、推進(jìn)生態(tài)文明建設(shè)的單行稅法，其頒布實(shí)施對企業(yè)生產(chǎn)影響幾何?距離正式實(shí)施還有將近一年的時間，在這期間相關(guān)企業(yè)該何去何從?又該做出怎樣的改變?EHS.CN現(xiàn)進(jìn)行如下的解讀：

　　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.

　　關(guān)鍵詞之一：誰來納稅

　　Key word one: who are taxpayers

　　第二條　在中華人民共和國領(lǐng)域和中華人民共和國管轄的其他海域，直接向環(huán)境排放應(yīng)稅污染物的企業(yè)事業(yè)單位和其他生產(chǎn)經(jīng)營者為環(huán)境保護(hù)稅的納稅人，應(yīng)當(dāng)依照本法規(guī)定繳納環(huán)境保護(hù)稅。

　　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.

　　第三條　本法所稱應(yīng)稅污染物，是指本法所附《環(huán)境保護(hù)稅稅目稅額表》、《應(yīng)稅污染物和當(dāng)量值表》規(guī)定的大氣污染物、水污染物、固體廢物和噪聲。

　　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.

　　第五條　依法設(shè)立的城鄉(xiāng)污水集中處理、生活垃圾集中處理場所超過國家和地方規(guī)定的排放標(biāo)準(zhǔn)向環(huán)境排放應(yīng)稅污染物的，應(yīng)當(dāng)繳納環(huán)境保護(hù)稅。

　　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.

　　企業(yè)事業(yè)單位和其他生產(chǎn)經(jīng)營者貯存或者處置固體廢物不符合國家和地方環(huán)境保護(hù)標(biāo)準(zhǔn)的，應(yīng)當(dāng)繳納環(huán)境保護(hù)稅。

　　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.

　　第二十六條　直接向環(huán)境排放應(yīng)稅污染物的企業(yè)事業(yè)單位和其他生產(chǎn)經(jīng)營者，除依照本法規(guī)定繳納環(huán)境保護(hù)稅外，應(yīng)當(dāng)對所造成的損害依法承擔(dān)責(zé)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

　　在中華人民共和國的領(lǐng)土、領(lǐng)海、領(lǐng)空排放應(yīng)稅污染物的企業(yè)事業(yè)單位和其他生產(chǎn)經(jīng)營者，都是環(huán)保稅的納稅人。老百姓不是環(huán)保稅的納稅人，或者說不是直接納稅人。繳納的環(huán)保稅越多越好?當(dāng)然不是!排放應(yīng)稅污染物，除了要繳納環(huán)保稅外，還應(yīng)當(dāng)對所造成的損害依法承擔(dān)責(zé)任，防止排污企業(yè)認(rèn)為交稅后就可以肆意排放。所以，環(huán)保稅不是繳納的越多越好，各位企業(yè)主在繳納環(huán)保稅的同時，不要忘記了還有《環(huán)境保護(hù)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.

　　關(guān)鍵詞之二：交多少——為適用稅額設(shè)置上、下限

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

　　第七條　應(yīng)稅污染物的計稅依據(jù)，按照下列方法確定：

　　(一)應(yīng)稅大氣污染物按照污染物排放量折合的污染當(dāng)量數(shù)確定;

　　(二)應(yīng)稅水污染物按照污染物排放量折合的污染當(dāng)量數(shù)確定;

　　(三)應(yīng)稅固體廢物按照固體廢物的排放量確定;

　　(四)應(yīng)稅噪聲按照超過國家規(guī)定標(biāo)準(zhǔn)的分貝數(shù)確定。

　　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.

　　第十一條　環(huán)境保護(hù)稅應(yīng)納稅額按照下列方法計算：

　　(一)應(yīng)稅大氣污染物的應(yīng)納稅額為污染當(dāng)量數(shù)乘以具體適用稅額;

　　(二)應(yīng)稅水污染物的應(yīng)納稅額為污染當(dāng)量數(shù)乘以具體適用稅額;

　　(三)應(yīng)稅固體廢物的應(yīng)納稅額為固體廢物排放量乘以具體適用稅額;

　　(四)應(yīng)稅噪聲的應(yīng)納稅額為超過國家規(guī)定標(biāo)準(zhǔn)的分貝數(shù)對應(yīng)的具體適用稅額。

　　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.

　　第六條　環(huán)境保護(hù)稅的稅目、稅額，依照本法所附《環(huán)境保護(hù)稅稅目稅額表》執(zhí)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.

　　應(yīng)稅大氣污染物和水污染物的具體適用稅額的確定和調(diào)整，由省、自治區(qū)、直轄市人民政府統(tǒng)籌考慮本地區(qū)環(huán)境承載能力、污染物排放現(xiàn)狀和經(jīng)濟(jì)社會生態(tài)發(fā)展目標(biāo)要求，在本法所附《環(huán)境保護(hù)稅稅目稅額表》規(guī)定的稅額幅度內(nèi)提出，報同級人民代表大會常務(wù)委員會決定，并報全國人民代表大會常務(wù)委員會和國務(wù)院備案。

　　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、自治區(qū)、直轄市可以在上述幅度內(nèi)選擇具體的適用稅額，這是“雙刃劍”，可以發(fā)揮地方政府的主動性，也可能造成各地稅制不一，尤其是地方政府有非常強(qiáng)烈的非環(huán)保動機(jī)，由此造成同行業(yè)企業(yè)的不同稅負(fù)，影響企業(yè)執(zhí)行新法的積極性。各地適用稅額是怎樣的，需要有進(jìn)一步的細(xì)化標(biāo)準(zhǔn)和要求，我們會持續(xù)關(guān)注并進(jìn)行解讀，請大家留意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.

　　關(guān)鍵詞之三：稅收優(yōu)惠、減免

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

　　第十二條　下列情形，暫予免征環(huán)境保護(hù)稅：

　　(一)農(nóng)業(yè)生產(chǎn)(不包括規(guī)?；B(yǎng)殖)排放應(yīng)稅污染物的;

　　(二)機(jī)動車、鐵路機(jī)車、非道路移動機(jī)械、船舶和航空器等流動污染源排放應(yīng)稅污染物的;

　　(三)依法設(shè)立的城鄉(xiāng)污水集中處理、生活垃圾集中處理場所排放相應(yīng)應(yīng)稅污染物，不超過國家和地方規(guī)定的排放標(biāo)準(zhǔn)的;

　　(四)納稅人綜合利用的固體廢物，符合國家和地方環(huán)境保護(hù)標(biāo)準(zhǔn)的;

　　(五)國務(wù)院批準(zhǔn)免稅的其他情形。

　　前款第五項免稅規(guī)定，由國務(wù)院報全國人民代表大會常務(wù)委員會備案。

　　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.

　　第四條　有下列情形之一的，不屬于直接向環(huán)境排放污染物，不繳納相應(yīng)污染物的環(huán)境保護(hù)稅：

　　(一)企業(yè)事業(yè)單位和其他生產(chǎn)經(jīng)營者向依法設(shè)立的污水集中處理、生活垃圾集中處理場所排放應(yīng)稅污染物的;

　　(二)企業(yè)事業(yè)單位和其他生產(chǎn)經(jīng)營者在符合國家和地方環(huán)境保護(hù)標(biāo)準(zhǔn)的設(shè)施、場所貯存或者處置固體廢物的。

　　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.

　　第十三條　納稅人排放應(yīng)稅大氣污染物或者水污染物的濃度值低于國家和地方規(guī)定的污染物排放標(biāo)準(zhǔn)百分之三十的，減按百分之七十五征收環(huán)境保護(hù)稅。納稅人排放應(yīng)稅大氣污染物或者水污染物的濃度值低于國家和地方規(guī)定的污染物排放標(biāo)準(zhǔn)百分之五十的，減按百分之五十征收環(huán)境保護(hù)稅。

　　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

　　納稅人應(yīng)稅污染物排放低于國家或地方規(guī)定的排污標(biāo)準(zhǔn)50%、且未超過總量控制指標(biāo)的，可以減半征收環(huán)保稅。多排污多繳稅，甚至承擔(dān)法律責(zé)任;對環(huán)境保護(hù)有正面貢獻(xiàn)的可獲得稅收激勵(少交稅)，這將促使企業(yè)在環(huán)境保護(hù)方面不斷創(chuàng)新，以實(shí)現(xiàn)“綠色發(fā)展”，真正讓環(huán)保稅起到應(yīng)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.

　　關(guān)鍵詞之四：稅收征收、管理——信息共享

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

　　第十四條　環(huán)境保護(hù)稅由稅務(wù)機(jī)關(guān)依照《中華人民共和國稅收征收管理法》和本法的有關(guān)規(guī)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.

　　環(huán)境保護(hù)主管部門依照本法和有關(guān)環(huán)境保護(hù)法律法規(guī)的規(guī)定負(fù)責(zé)對污染物的監(jiān)測管理。

　　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.

　　第十五條　環(huán)境保護(hù)主管部門和稅務(wù)機(jī)關(guān)應(yīng)當(dāng)建立涉稅信息共享平臺和工作配合機(jī)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小結(jié)：

　　Conclusion by EHS.CN

　　由稅務(wù)機(jī)關(guān)進(jìn)行征收，由環(huán)保部門對污染物進(jìn)行監(jiān)測管理，并建立信息共享平臺和工作配合機(jī)制，確保企業(yè)不會少繳、漏繳。

　　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.

　　由費(fèi)改成稅，之前少繳的、漏繳的，在《環(huán)保稅法》實(shí)施之后，都將暴露無遺。2018年1月1日正式實(shí)施，還有2017一年的緩沖期，如果企業(yè)涉及環(huán)保稅的問題，或者需要繳納環(huán)保稅，必須正視環(huán)保稅這一重大變化，認(rèn)真研究環(huán)保稅，盡快讓自己通過技術(shù)升級等實(shí)現(xiàn)環(huán)境友好的生產(chǎn)經(jīng)營方式，才是最佳、最現(xiàn)實(shí)的路徑，否則就有可能被時代所淘汰。

　　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.