Provinces and cities announced environmental protection tax standards, sewage charges will become a past in 2018

On the afternoon of December 25, 2016, the 25th meeting of the Standing Committee of the Twelfth National People's Congress closed with 145 votes in favor, 1 vote against, and 4 abstentions, and passed the Environmental Protection Tax Law (hereinafter referred to as the environmental protection tax). This is the first single-line tax law introduced by China after the 18th National Congress of the Communist Party of China. It is also the first single-line tax law in China that specifically embodies the "green tax system". It will be levied on January 1, 2018. Relevant standards have been issued, and the details are as follows.

In order to facilitate the calculation of the amount of tax payable by enterprises, the editor compiled the calculation equation of the amount of environmental protection tax payable as follows.

1. The taxable amount of taxable atmospheric pollutants is the number of pollution equivalents multiplied by the specific applicable tax amount, of which the number of pollution equivalents converted by the amount of pollutant emissions;

Pollution equivalent number = discharge amount (unit) of the pollutant ÷ pollution equivalent value (unit) of the pollutant

[Example] A taxpayer discharged 1,000 kilograms of mercury and its compounds in the current month, and consulted the “Table of Taxable Pollutants and Equivalent Values”. The pollution equivalent value (kg) of mercury and its compounds was 0.0001, and the applicable tax amount was 12 yuan per pollution equivalent. ,then:

Pollution equivalent number = 1000 kg ÷ 0.0001 = 10000000

Tax payable = pollution equivalent ╳12 = 10000000╳12 = 120000000 yuan (120 million yuan, very scary).

Note: For the calculation method of the above pollution equivalent number, refer to the relevant provisions of the “Administrative Measures for the Collection of Pollution Charge Collection Standards”. If there are changes in the implementation rules of the Environmental Protection Tax Law, the pollution equivalent number shall be calculated in accordance with the implementation rules of the Environmental Protection Tax Law.

2. The taxable amount of taxable water pollutants is the number of pollution equivalents multiplied by the specific applicable tax amount, of which the number of pollution equivalents converted by the amount of pollutants discharged;

Pollution equivalent number = discharge amount (unit) of the pollutant ÷ pollution equivalent value (unit) of the pollutant

(1) Calculation of pollution equivalents of general pollutants

Pollution equivalent of a pollutant = discharge amount (kg) of the pollutant ÷ pollution equivalent value (kg) of the pollutant

(2) Calculation of pH value, number of coliform bacteria, and pollution equivalent number of residual chlorine

Pollution equivalent of a certain pollutant = sewage discharge (ton) ÷ pollution equivalent of the pollutant (ton)

3) Calculation of pollution equivalent number of chromaticity

Chromaticity pollution equivalent number = sewage discharge (ton) × chromaticity exceeding standard multiples

(4) Calculation of pollution equivalents for livestock breeding, small enterprises and tertiary industries

Number of pollution equivalents = characteristic value of pollution emissions ÷ pollution equivalent value

3. The taxable amount of taxable solid waste is the solid waste discharge amount multiplied by the specific applicable tax amount;

4. The taxable amount of taxable noise is the specific applicable tax amount corresponding to the number of decibels that exceeds the national standard.