On April 1, 2018, the environmental tax ushered in the first levy. Since its official implementation on January 1, 2018, the environmental protection tax has been implemented for one quarter, and the first environmental tax tax has been issued throughout the country.
The new tax law has been levied as a traditional industry, What do you need to know about furniture manufacturing companies? Sina Home integrates environmental protection tax related policy interpretation, lists five major issues, please know:
Do furniture manufacturing need to pay environmental taxes? Which pollutants involve environmental protection taxes?
The Environmental Protection Tax Law provides for direct discharge to the environment in the territory of the People’s Republic of China and other sea areas under the jurisdiction of the People’s Republic of China. Enterprises and institutions that are taxable pollutants and other producers and operators are taxpayers of environmental protection tax. The pollutants that need to be levied on environmental taxes are mainly air pollutants, water pollutants, solid waste and noise.
As a traditional industry, air pollutants, water pollution There are four types of pollution, such as materials, solid waste and noise, which are almost entirely occupied by furniture manufacturers. Therefore, there is no luck, furniture manufacturers must pay environmental taxes, no doubt!
What is the environmental tax collection standard? ?
According to the Environmental Protection Tax Act The regulations for atmospheric, water, solid waste, and noise are not the same:
1 taxable atmospheric pollutants and taxable water pollutants are determined according to the number of pollution equivalents of pollutant emissions;
2 taxable solid waste is determined by solid waste emissions ;
3 taxable noise in accordance with national standards The number of decibels is determined.
Using current air and water pollutant discharge standards As the lower limit of the tax, the tax amount is set as the upper limit of 10 times the minimum tax standard, ie:
Atmospheric pollutants: 1.2 to 12 yuan per pollution equivalent;
Water Contaminant: $1.4 to $14 per pollution equivalent;
solid waste: ranging from 5 yuan to 1000 yuan per ton;
Noise: According to the number of decibels exceeding the standard, ranging from 350 yuan to 11200 yuan per month.
Corporate needs attention, environmental tax It is not only taxing pollutant discharge enterprises that exceed the prescribed standards, but also the pollutant discharge enterprises that do not exceed the standard. The Environmental Protection Tax Law stipulates that only the taxable noise emitted by taxpayers is taxed according to the number of decibels exceeding the state regulations. Taxable atmospheric pollutants, taxable water pollutants, and taxable solid waste, regardless of whether the taxpayer exceeds the national and local standards, should be calculated according to the actual discharge of pollutants.
Is there any tax exemption and preferential policies for environmental taxes?
Yes, but compared with furniture companies Small.
5 items are temporarily exempt from environmental protection Tax:
1 Agricultural production outside of large-scale farming emits taxable pollutants;
2 Mobile pollution sources such as motor vehicles, railway locomotives, non-road mobile machinery, ships and aircraft emit taxable pollutants;
3The centralized urban and rural sewage treatment and living Garbage centralized treatment sites discharge corresponding taxable pollutants, which do not exceed national and local emission standards;
4 comprehensive utilization of solid waste meets national and local environmental protection standards;
5 Other circumstances in which the State Council approves tax exemptions.
2 tax breaks:
1 The Environmental Protection Tax Act stipulates that taxpayers emit taxable atmosphere If the concentration of pollutants or water pollutants is lower than 30% of the national and local pollutant discharge standards, the tax will be reduced by 75%;
2 Taxpayers emit taxable atmospheric pollutants or water pollutants at a concentration lower than 50% of national and local pollutant discharge standards , minus 50% tax.
If a furniture company wants to be tax-free, it can For the fourth comprehensive utilization of solid waste, solid waste shall be stored or disposed of in facilities and places that meet national and local environmental protection standards. If it does not directly discharge pollutants into the environment, the environmental protection tax of the corresponding pollutants will not be paid.
The word “direct” is used here. The Environmental Protection Tax Law stipulates that enterprises and institutions that directly discharge taxable pollutants to the environment and other producers and operators are taxpayers of environmental protection taxes. There are two situations that do not belong to the environmental pollution tax that directly discharges pollutants into the environment and does not pay the corresponding pollutants. First, it discharges taxable pollutants to centralized treatment of sewage and centralized treatment of domestic garbage. The second is to store or dispose of solid waste in facilities and places that meet national and local environmental protection standards.
and the environmental tax is calculated based on the actual emissions of the pollutants Taxation, the word “actual” is critical. Enterprises with more sewage should pay more taxes, and less pollution can enjoy tax reductions, so companies should reduce emissions! Reduce emissions! Reduce emissions! (Important things say three times!)
How do I declare an environmental tax?
According to the Environmental Protection Tax Law, the tax payment for tax payment is calculated according to the fixed term. People, environmental taxes are taxed on a quarterly basis, but taxpayers still need to calculate the tax payable on a monthly basis, and report the tax payable on a quarterly basis. That is, “calculated on a monthly basis and declared on a quarterly basis”.
Unknown businesses may be on a monthly basis Calculations and quarterly declarations are confused. Here, we carefully explain that the environmental protection tax is subject to the policy of reporting and paying quarterly, but the taxpayer still needs to calculate the tax payable on a monthly basis.
every month–calculate this month Tax payable (no declaration, no payment)
Each quarter — summary report pays the entire quarter of the tax payable (requires declaration, need to pay)
In other words, each month only needs to be calculated. After the end of the entire quarter, all taxables for this quarter (three months) will be collected and taxed.
Is the company increased after the environmental protection tax? Burden?
Change the sewage charge to environmental protection tax It follows the principle of “tax shift”, and the scope of taxation and tax rate have basically not changed. After the environmental protection tax is levied, the taxation rigidity will be strengthened, and the collection mechanism will be more stringent. Some enterprises that have paid unpaid sewage charges will be included in the taxation scope, but the environmental protection tax accounts for a lower proportion of the enterprises paying taxes and fees, generally at 1%. In the following, in general, it does not constitute the main burden of the enterprise, and the fee change has little effect on the cost burden of the enterprise.
After all, environmental taxes are not for the purpose of increasing fiscal revenue Therefore, the impact on the cost burden of enterprises is limited. This requires enterprises to reduce emissions and reduce emissions. Re-emphasize the importance of emission reductions!
(Source: Sina Home)
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