Environmental protection tax "on the road" forces enterprises to accelerate environmental protection layout
Release time:
2017-01-06 00:00
After six years of legislation, China's first environmental protection tax law was passed by the Standing Committee of the National People's Congress at the end of 2016. On January 1, 2018, pollution discharge enterprises nationwide will implement their environmental protection tax obligations without discrimination, and the pollution discharge fees that have been implemented for nearly 40 years will eventually withdraw from the historical stage.
From "fee" to "tax", environmental protection supervision will be more standardized and equal. For high emission industries, the establishment of the new tax law will also promote enterprises to strengthen environmental protection layout, thus accelerating the survival of the fittest. With this favorable policy, the environmental protection industry has been generally favored by the market.
Standardize environmental protection law enforcement by "changing fees into taxes"
"In developed countries, environmental protection supervision has also gone through the process from pollution charge to environmental protection tax. It can be said that environmental protection tax is the 2.0 version of pollution charge, which will have a profound impact on enterprises and society." Lin Boqiang, president of China Energy Policy Research Institute of Xiamen University, told the Securities Times that the biggest upgrade from "fee" to "tax" is the standardization and strong system of environmental protection supervision.
He said that, the same as the pollutant discharge fee, the taxpayers of environmental protection tax are enterprises, institutions and other producers and operators that directly discharge taxable pollutants to the environment, while air pollutants, water pollutants, solid waste and noise are taxable pollutants. However, in the environmental protection tax law, more emphasis is placed on emission reduction and tax reduction. More emissions and more taxes, less emissions and less taxes play an important role in encouraging enterprises to layout environmental protection facilities.
According to the Table of Taxable Pollutants and Equivalent Values attached to the Environmental Protection Tax Law, the range of air pollutant tax is 1.2 yuan to 12 yuan per pollution equivalent; The range of water pollutant tax is 1.4 yuan to 14 yuan per pollution equivalent; According to different types of solid waste, the tax is 5 to 1000 yuan per ton; The amount of noise exceeding the standard in decibels is 350 yuan to 11200 yuan per month.
Force enterprises to accelerate environmental protection layout
In 2016, when the strongest smog continued to hit, many industries faced the strictest environmental protection restrictions. Enterprises were increasingly affected by environmental protection year after year, and the cost of pollution discharge was increasing year by year. Among them, the steel industry, which is referred to as the "culprit of smog", is particularly affected.
"At present, the cost of environmental protection accounts for almost 10% of the cost of steel production. After the implementation of the new environmental protection law in 2015, the cost of steel per ton of enterprises increased by more than 100 yuan, which further increased the pressure on the production of the steel industry, which is already making small profits." Zeng Jiesheng, director of the Research Center of Iron and Steel Network, believes that environmental protection has become stricter around the country in recent years, and the awareness of enterprises in the industry to control pollution has increased significantly.
Similar to the steel industry, chemical industry, paper making, cement, medicine and other high pollution industries are also facing continuous tightening of environmental protection supervision, and the cost of illegal pollution discharge is increasing.
"The cost of doing environmental protection is high, but it will be more expensive not to do so. For enterprises, it is urgent to transform from the original way of survival of profit at the cost of environment to the green industry upgrading model." Song Xiangqing, vice president of the Institute of Government Management of Beijing Normal University and director of the Industrial Economy Research Center, believes that the original refusal to pay the overdue sewage charges is just a general reminder and punishment, while the environmental tax evasion, tax evasion Refusal to pay taxes will be prosecuted. Under the compulsory supervision, the leverage of more pollution and more tax will force enterprises to reach the standard of pollution discharge and promote their transformation from passive governance to active governance. Levying environmental protection tax nationwide will establish a unified standard for the whole industry, so as to accelerate the elimination of backward production capacity, promote the transformation and upgrading of high pollution and energy consumption enterprises, and promote the adjustment of economic structure and the transformation of development mode.
Environmental protection sector or opportunities
The "fee to tax" policy encourages enterprises to increase their environmental protection layout, which is undoubtedly a huge development opportunity for environmental protection enterprises.
"In fact, it is not only the passing of this environmental protection tax law, but also the implementation of a series of environmental protection policies in recent years, including the" Ten Rules for Atmosphere "and" Ten Rules for Water ", which shows that China is moving from the traditional extensive development mode to the sustainable development mode." Song Xiangqing said that China's economic development has entered a new normal, the growth of traditional industries has slowed down, and the energy conservation and environmental protection industry is facing development opportunities. Some insiders predict that in the future, China's energy conservation and environmental protection industry will maintain a growth rate of 15% to 20% for a long time, and the focus of industrial development will also shift from environmental pollution control to environmental quality improvement. A number of environmental hotspots, such as PPP mode, soil remediation, black and stink river regulation, and sponge city construction, will drive trillions of investment and trigger explosive growth of environmental protection industry. It is estimated that by 2020, the output value of energy conservation and environmental protection industry will exceed 10 trillion yuan.
According to the recent research report of GF Securities, China's pollution charge in 2015 was 17.3 billion yuan, while the environmental protection tax was levied more than 80 billion yuan annually after the "fee to tax" was calculated based on the minimum tax amount. Environmental protection tax will help solve the problem of insufficient efficiency of pollution charge collection and law enforcement. The promotion and implementation of environmental protection tax will directly benefit the monitoring sector, increase equipment investment, and promote grid monitoring.