In order to follow up on major strategic decisions on carbon peaks, carbon neutrality and so forth, the shanghai city people's government recently issued the shanghai carbon peak implementation programme, which proposes 10 specific actions, including a green low-carbon transformation of energy, energy efficiency reduction and carbon peaks in industry。
In the area of taxation, the national tax administration has issued the policy guidelines for preferential policies to support green development, which promote and stimulate green low-carbon development for market owners. Today, we'll show you some of the hot spots about the environmental tax
01
Is it necessary to pay environmental protection taxes for sewage and garbage generated by individual residents
No need. According to article 2 of the law of the people's republic of china on environmental protection taxes, “in the territory of the people's republic of china and in other maritime areas under the jurisdiction of the people's republic of china, enterprises and other producers that directly discharge taxable pollutants into the environment are taxpayers of environmental protection tax”, resident individuals are not subject to environmental protection tax under the law of the people's republic of china on environmental protection taxes。
02
What are the circumstances that do not directly release pollutants into the environment and do not pay environmental protection taxes for the corresponding pollutants
In accordance with the law of the people's republic of china on environmental protection taxes and the regulations on the implementation of the law of the people's republic of china on environmental protection taxes, the first is the discharge of taxable pollutants from centralized sewage treatment and from centralized waste disposal sites established by law; the second is the storage or disposal of solid waste in facilities, sites and facilities that meet national and local environmental protection standards; and the third is the integrated use and harmless disposal of livestock and poultry waste in accordance with the law。
03
Is there any regulation of the place of taxation of the environmental tax
The place of taxation is the place of discharge of taxable pollutants, specifically: the place of taxation of emissions of taxable atmospheric pollutants; the place of taxation of water pollutants is the place of discharge; the place of taxation of taxable solid waste; and the place of taxation of taxable noise is the place of generation of solid waste or noise。
04
Are the noise generated by construction and transportation subject to environmental protection taxes
The taxable noise is “industrial noise” and no environmental protection tax is required if it is generated for construction or transportation。
05
I would like to know whether our business is exempt from the environmental protection tax, and would you like to know what circumstances in which the environmental protection tax may be suspended?
The first is the emission of taxable pollutants from agricultural production (excluding scale farming); the second is the discharge of taxable pollutants from mobile sources such as motor vehicles, railways, non-road mobile machinery, ships and aircraft; the third is the centralized treatment of municipal and rural sewage, the discharge of corresponding taxable pollutants from centralized waste disposal sites, as established by law, does not exceed national and local emission standards; the fourth is the combination of solid waste used by taxpayers, which meets national and local environmental protection standards; and the fifth is other cases where the state council has granted exemptions。
06
We're a new food-producing business, and would you like to know if the environmental protection tax is paid on a regular or monthly basis
The environmental protection tax is calculated on a monthly basis and paid on a quarterly basis, and the taxpayer is required to file and pay the tax within 15 days of the end of the quarter. For those who cannot be paid for a fixed period of time, they are subject to a sub-declaration and the taxpayer is required to file and pay a tax within 15 days of the date on which the tax obligation arises。
07
How do you declare the release of pollutants from my company, which is subject to tax concessions
Taxpayers who comply with article 13 of the law of the people's republic of china on the protection of the environment taxes and taxes shall submit the relevant information in due form at the time of the filing of the tax on the protection of the environment tax, and shall maintain proper monitoring, computation and other documentation of the taxable pollutants。
08
I'm a construction and construction firm, and what are the tax lines for taxable pollutants of dust that are generated during construction
The taxable contaminants generated by construction and construction enterprises are temporarily collected in accordance with the “general dust” of atmospheric pollutants contained in the schedule of taxable pollutant and equivalent values annexed to the law of the people's republic of china on environmental protection taxes。
09
Do i have an animal farm to pay environmental protection taxes
According to article 4 of the regulations on the implementation of the law of the people's republic of china on environmental protection taxes, livestock farms that meet the scale criteria set by the provincial people's governments and have pollutant discharges shall pay the environmental protection tax in accordance with the law; the integrated use and non-hazardous treatment of livestock-raising waste is not a direct discharge of contaminants into the environment and is not subject to the environmental protection tax (shanghai scale farming criteria are provisionally applied to livestock farms with an annual shelf size of more than 100 cattle, 500 pigs, 30,000 chicken ducks, etc.)。
