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Policy signals for intensive release show that environmental protection taxes are getting closer. Minister of Finance Xie Xuren said at the annual meeting of the "China Development High-Level Forum" that the reform of the fiscal and taxation system in 2012 will focus on three aspects, including the improvement of the taxation system, including the deepening of environmental protection tax and fee reform. A researcher who participated in the symposium organized by the finance, taxation and environmental protection departments repeatedly told the Economic Information Daily that the finance, taxation and environmental protection departments are conducting research on further deepening the environmental protection tax and fee reform. The main direction is the main pollutants such as sulfur dioxide. Conduct a "fee-to-tax". Experts said that the environmental protection tax should be levied as soon as possible in the country as soon as possible, and the tax rate should be higher than the current sewage charges. Many industries such as thermal power are affected. After the “fee-to-tax†of the first-fashioned and difficult-to-following ideas was added to the “Twelfth Five-Year Planâ€, the relevant authorities’ notices on the introduction of environmental protection taxes increased significantly. In the past six months alone, the responsible persons of the Ministry of Finance and other departments It has repeatedly stated that the study should deepen the reform of environmental taxes and fees, levy environmental protection taxes, and disclose the reform path to a certain extent. At the end of October 2010, the "Proposal of the Central Committee of the Communist Party of China on Formulating the Twelfth Five-Year Plan for National Economic and Social Development" adopted by the Fifth Plenary Session of the Seventeenth Central Committee officially proposed the introduction of environmental protection tax. After one year, in October 2011, the State Council issued the "Opinions on Strengthening Key Environmental Protection Work" and put forward 16 opinions on strengthening the key tasks of environmental protection. The "Opinions" pointed out that economic policies conducive to environmental protection will be implemented, environmental tax reforms will be actively promoted, and environmental protection taxes will be introduced. The subsequent Central Economic Work Conference also pointed out that it is necessary to study and promote environmental protection tax reform. At the end of December 2011, Li Keqiang, Vice Premier of the State Council, proposed at the Seventh National Environmental Protection Conference that the introduction of environmental protection tax plays an important role in “clearing taxes and raising taxes†and promoting enterprises to strengthen environmental protection. It is necessary to study legislation and conduct pilot projects. At the two sessions this year, Xie Xuren once again made it clear that it is necessary to deepen the reform of environmental protection taxes and fees. The experts interviewed generally believe that this shows that the country's determination and attitude toward environmental tax and fee reform has been very determined and clear. Su Ming, deputy director of the Finance Department of the Ministry of Finance, said in an interview with the Economic Information Daily that it is very necessary and urgent to levy environmental protection taxes. The introduction of environmental protection tax is an important means of adjusting the economic structure and strengthening environmental protection. Wu Jian, an associate professor at the School of Environment of Renmin University of China, also pointed out that in recent years, the government has also introduced a number of measures in energy conservation and environmental protection. The traditional measures are mandatory. With the deepening of governance, the cost of governance will gradually increase. China's "Twelfth Five-Year Plan" has raised higher environmental protection goals, which means that it may face higher costs in the future. The emergence of environmental issues and the gradual entry of environmental governance into the high-cost phase require us not only to govern but also to adopt low-cost governance. The environmental protection tax has the possibility, in principle, to achieve environmental protection goals at a relatively low cost. Su Ming said that in terms of environmental protection, China has corresponding institutional arrangements in the past. One of the main institutional arrangements is to impose sewage charges on major pollutant emissions. In his view, a major direction of the recent environmental protection tax reform is to "reform" sewage charges into taxes. The policy signal of repeated release also seems to confirm this reform idea, that is, the “fee-to-tax†that is easy to change. According to the report of the 2012 central and local budget drafts disclosed during the two sessions, the reform of environmental protection tax and fee refers to further rationalizing the relationship between environmental taxes and fees, selecting the principle of prevention and progress, and stepping forward step by step. The taxation of the taxation is levied on the environmental protection tax, and the relevant fees are cancelled accordingly. The standard tax rate is higher than the current sewage charges. The reporter learned that from the direct discharge of pollutants, there are mainly various waste gas, waste water and solid waste. At present, these pollutant discharges have basically implemented a sewage charge system. However, "it should be said that it is difficult to change all the sewage charges into taxes." Su Ming said that it should be "easy first and then difficult" while focusing on the key points. In his view, this "focus" is to change the sewage charges of major pollutants such as sulfur dioxide, nitrogen oxides and ammonia nitrogen into taxes. According to the principle of who pays taxes, the amount of pollutants is used as the tax basis, and the amount is calculated. After the main institutional framework is established, gradually accumulate experience and then expand coverage. According to the Ministry of Finance's “high priority of prevention and control tasksâ€, an environmental protection expert pointed out that in 2011, among the four binding indicators of major pollutants that reduced total emissions, sulfur dioxide and chemical oxygen demand emissions decreased by 2.2%. And 2%, both exceeded the planned target of 0.7 and 0.5 percentage points, ammonia nitrogen emissions decreased by 1.52%, and completed the planned target; but the nitrogen oxide emissions increased by 5.73%, "not falling and rising," not completed Planned goals, and this year's goal is zero emissions growth, the task of prevention and control is still very heavy. During the two sessions of the National People's Congress this year, Bao Jingling, the deputy of the National People's Congress and the chief engineer of the Tianjin Environmental Protection Bureau, suggested to the Minister of Environmental Protection Zhou Shengxian that the P M2 .5 surface was a fine particulate pollutant. In fact, a large part of it was made up of sulfur dioxide. Nitrogen oxides, as well as volatile organic compounds, are produced after a chemical reaction. "It is necessary to control these gaseous pollutants." It is worth noting that after the closing of the National People's Congress this year, Zhou Shengxian, Minister of the Ministry of Environmental Protection, repeatedly mentioned in the expansion of the Party Group Central Committee that the reduction of nitrogen oxides should be carried out to break down the target tasks and be implemented in each emission reduction project. And take strong measures to reverse the rising trend of nitrogen oxide emissions. As for the Ministry of Finance's "mature technical standards" standard, an environmental protection system official who asked not to be named said that compared with the sulfur dioxide, chemical oxygen demand, nitrogen oxides and ammonia nitrogen that have already been included in the total emission reduction binding index, The binding indicators were only included in the period of the 2nd Five-Year Plan. The technology is not as mature as the former. However, the above-mentioned experts from the Planning Department of the Ministry of Environmental Protection believe that the current "Measures for the Administration of the Collection of Sewage Charges" has stipulated that nitrogen oxides will be charged at 0.6 yuan per pollution equivalent from July 1, 2004. "Technology should be mature." As far as tax rates are concerned, experts predict that at the beginning of the environmental protection tax levy, the tax rate level should not be designed too high, but it should be higher than the current sewage charges. "One of the core issues of "fee-to-tax" is how to determine the standard. This is probably the biggest difficulty in levying environmental protection tax." Su Ming told the Economic Information Daily that this standard requires in-depth study and argumentation, if the tax rate is The current sewage charges are flat, and they are low, and they do not play a role in penalizing pollution emissions. If the standard is set too high, it will greatly increase the cost of the relevant industry enterprises in a certain stage. In his view, the tax rate of major pollutants at the beginning of the levy should be higher than the current sewage charges and lower than the cost of governance. In the long run, with the gradual accumulation of economic development and experience, the tax rate will also have an improvement process, at least through taxation to cover the cost of governance. Affecting the impact of many industries such as thermal power, once the environmental tax is levied, the impact on related industries and enterprises will be of concern. Usually, the impact of environmental taxes on enterprises depends on both the scope of environmental taxes and the level of environmental taxes. In the case where the scope of environmental tax collection is fixed, the higher the tax rate of environmental taxes, the greater the impact of environmental taxes on enterprises. Yue Xin, director of the Mobile Source Pollution Control Research Base of the Chinese Academy of Environmental Sciences, told the Economic Information Daily that among the major atmospheric pollutants, the main sources of sulfur dioxide emissions from large to small are more than 1/3 of coal-fired power plants, sintering machines. Such as iron and other industries, industrial processes such as industrial boilers, industrial furnaces, etc.; the main emission sources of nitrogen oxides from large to small are coal-fired power plants more than 8 million tons / year, motor vehicles nearly 6 million tons / year, industrial Process industrial boilers, industrial furnaces, and synthetic ammonia, totaling more than 4 million tons per year. "In addition to motor vehicles, the above-mentioned other industries are included in the scope of sewage charges. Once the tax rate is increased in the future, the operating costs of the above industries will increase." An expert from the Ministry of Environmental Protection Planning Institute, who asked not to be named, said . However, Su Ming said that the introduction of the environmental protection tax should take into account the affordability of the industry and enterprises. “We will not consider the affordability of each enterprise, but we will definitely consider the average level of the entire industry.†So, after the increase in corporate tax burden Will this part of the tax burden be passed on to consumers? Su Ming told reporters that in theory, enterprises will find ways to attach tax costs to prices, but in fact, whether tax can be attached to them depends on factors such as the supply and demand of their products, so whether the analysis will eventually be passed on to consumption. It is not a simple question. As for the timing of the levy, the environmental tax should be levied during the “Twelfth Five-Year Plan†period, but the specific collection time needs to be carefully considered. Su Ming suggested that it is advisable to introduce environmental protection tax as soon as possible, and it may be better to achieve “nationally levied†in one step. In Wu Jian’s opinion, now is a good time. From the perspective of fiscal and tax reform, the current structural tax reduction is a general direction. How to optimize the entire tax structure through “addition and reduction†is the proper meaning of its title. In terms of tax increase, the environmental protection tax has a very reasonable reason, and it also provides a direction for future tax reform. From the perspective of the researcher, it is not desirable to introduce an environmental protection tax to increase the overall level of tax burden. Therefore, it is possible to consider exempting other taxes while levying environmental taxes, and optimizing the tax structure without increasing the overall tax burden. .