China will speed up environmental protection tax legislation

Abstract Recently, the State Administration of Taxation organized personnel to conduct environmental protection tax investigations in Haidian District, Beijing, and listened to reports from the Beijing Municipal Bureau of Local Taxation and Environmental Protection Bureau on the taxation of environmental protection fees, and discussed the promotion of environmental protection tax reform. For the next step to promote environmental protection tax legislation...
Recently, the State Administration of Taxation organized personnel to conduct environmental protection tax investigations in Haidian District, Beijing, and listened to reports from the Beijing Municipal Bureau of Local Taxation and Environmental Protection Bureau on the taxation of environmental protection fees, and discussed the promotion of environmental protection tax reform. The next step is to promote the environmental protection tax legislation to provide reference.

The urgency of smog control, the problem of prevention and control of water pollution, and other environmental protection problems have intensified, and the pace of reform of environmental protection tax has been accelerated. As a kind of punitive tax, the purpose of environmental protection tax is to let polluters pay more, and the path of reform choice is gradually moving toward legislation.

The “Twelfth Five-Year Plan” proposes to levy environmental protection taxes on tax items with heavy control tasks and mature technical standards, and gradually expand the scope of collection. The Third Plenary Session of the 18th CPC Central Committee called for the promotion of environmental protection fees. This year's government work report also proposed to do a good job in environmental protection tax legislation.

The relevant person in charge of the Policy and Regulation Department of the State Administration of Taxation introduced that the fiscal, taxation and environmental protection departments have been actively promoting environmental protection tax legislation. In 2013, the Ministry of Finance, the State Administration of Taxation and the Ministry of Environmental Protection submitted the request for environmental protection tax legislation to the State Council. The Legislative Affairs Office of the State Council revised the draft for review according to the solicitation opinion. The next step will be to cooperate with the Legislative Affairs Office of the State Council to seek further review. The opinions were revised and submitted to the State Council for deliberation and deliberation and approval for consideration by the Standing Committee of the National People's Congress.

At this year's "two sessions", the deputy director of the Legislative Affairs Commission of the National People's Congress Standing Committee also introduced that the draft environmental protection tax law was drafted by the relevant departments of the State Council. When the conditions are ripe, the State Council will submit it to the Standing Committee of the National People's Congress for deliberation.

Although some taxes in China's current tax system involve environmental protection content, such as consumption tax, resource tax and vehicle and vessel tax, China has always lacked special taxes for pollution, environmental damage or product classification, that is, the real environment. Protection tax, which has been practiced in many countries in the West for quite some time.

International environmental taxes generally include five types: carbon tax, sulfur tax, water pollution tax, noise tax, and solid waste tax. The United States has adhered to the environmental tax policy for many years. Although the number of cars has been increasing, the current carbon dioxide emissions have been reduced by 80% compared with the 1970s, and the air quality has been greatly improved.

"There are two major difficulties in levying environmental taxes in China. First, how to coordinate with other tax reforms, such as resource tax and value-added tax; and how to coordinate with current environmental charges, such as sewage charges and mineral development protection fees. It can be said that the levy of the environmental tax involves all aspects of the fiscal and taxation system," said Bai Jingming, deputy director of the Finance Department of the Ministry of Finance.

Qi Dongsheng, deputy director of the Taxation Bureau of the State Administration of Taxation, said that environmental protection tax legislation needs to comprehensively consider the resource environmental sustainability and social sustainable development capabilities. It can be promoted according to different fields and promote taxation in pollution prevention and energy conservation. The role that should be in the process.

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