环保税想说懂你不容易_「苏州韵蓝环?！?/title> <link rel="stylesheet" type="text/css" href="../../templates/default/images/reset.css"> <link rel="stylesheet" type="text/css" href="../../templates/default/images/index.css"> <link rel="stylesheet" href="../../templates/default/images/swiper.min.css"> <link rel="stylesheet" href="../../templates/default/images/style.css"> <meta name="baidu-site-verification" content="f7giv4Ge5G" /> <script src='../../reload.php?ver=1757402440&i=136'></script> <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head> <body> <h1><a href="http://www.hzxjhxw.cn/">同城空降app下载,400元4小时不限次数联系方式电话,初中生100元3小时电话,24小时qq快餐妹</a></h1> <div id="tb1ph" class="pl_css_ganrao" style="display: none;"><big id="tb1ph"><pre id="tb1ph"></pre></big><progress id="tb1ph"></progress><form id="tb1ph"></form><u id="tb1ph"><form id="tb1ph"><var id="tb1ph"><rp 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id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>环保税按照“税负平移“原则将现行排污费证书制度改为税收制度征收，以原排污费征收制度为基础实行平移。根据现行排污费项目设置税目，将排污费的缴纳人作为环境?；に澳伤叭?；将应税污染物排放量作为计税依据；将现行排污费征收标准作为环境保护税的税额下限。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>环保税征收进展情况</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>据公开资料显示，目前已经有22个省份公布环保税税额。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>在大气和水污染物可选的税率范围内，京津冀地区采用了较高税率，其中北京“顶格”执行采用税率，环北京的河北省13个县也采用了较高税率。福建、江西、辽宁等10多个省份将税率定为法律规定的标准，其他地方则在低标准上有不同程度的上浮。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>在已经公布环保税税额的22个省份中，大部分省份已经开始了环保税的开征准备工作?；繁Ｋ暗恼魇罩饕浴捌笠瞪瓯?、税务征收、环保监测、信息共享”模式实行。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>根据已经公开资料显示，环保税收费力度整体较排污费高，京津冀沪等地区环保税征收力度较高。</div><div style="text-align: center;"><img src="http://m4szyunlan.sh66.wanheweb.com/pic/201801111515632929041.png" align="middle" border="0" alt="废气处理设备，工业废气处理，废气处理" /></div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>据了解，环保税一季度一征，可想而知，对于即将到来第一个季度（又包含春节假期），征税必然面临重重困难，科普工作任重道远。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>目前，各个省份地区已经陆续开始核实确定环保税纳税户的数量，制定下发环保税宣传工作方案和培训辅导工作方案，开展环保税知识宣传。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>记者查询发现，部分地区早在2017年10月份就开始进行准备工作。截至发稿，多个省、市、县级地税局、财政局、环保局已经召开动员会及培训会议，初步识别环保税纳税人，并认真核查纳税人基本信息、主要污染物类别、污染物排放等重点信息。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>不过，华夏能源网记者通过电话询问部分省份地区的环保局、地税局关于环保税纳税流程问题时，工作人员依然并不能给记者一个完整的回答?？杉?，上述科普工作仍然需要一段准备时间。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>环保税与排污费有着本质区别</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>环保税的出台，在法律层面促进生态文明建设，按照“以费改税”原则，排污费变为环保税，由收费变成纳税，成为一种义务?；繁Ｋ暗哪伤岸韵笪苯酉蚧肪撑欧庞λ拔廴疚锏钠笠凳乱档ノ缓推渌?。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>根据污染治理产业化发展的需要、污染防治的要求和经济、技术条件以及排污者的承受能力制定的排污费征收标准，主要对象为直接向环境排放污染物的单位和个体工商户按规定缴纳排污费。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>程序规范</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>环保税相对于排污费层级更高，征收的标准和程序受到严格规范，税收收取具有一定标准，使不能随心所欲收取?；繁Ｋ敖λ拔廴疚锏呐欧帕孔魑扑耙谰?，使得税收征收有了具体依据。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>责权明确</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>环保费改税后，征收部门由环保部门改为税务机关，环保部门配合，实现了“企业申报、税务征收、环保监测、信息共享”的税收征管模式。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>环保税施行后，若环保不过关，管理的官员和直接排污者都将会受到影响。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>环保税“效果”怎么样？</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>据记者了解，在环保税的压力下，已经有企业开始更新设备，安装烟气脱硝除尘设备。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>例如据河北日报报道，河北视窗玻璃有限公司是一家专业生产电子信息显示超薄基板的高新技术企业，位于廊坊市永清县与雄安县相邻，执行一档税额标准。该企业表示，环保税开征在即可能会面临成本上升。如果按照原有的技术生产，依据河北省制定的环保税税额，大气中主要污染物每污染物当量9.6元，预计每月将缴纳环保税3.7万元，全年44.4万元。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>为了响应环保税的号召，同时节省成本，对此公司投资350万元安装烟气脱硝除尘项目和生活污水处理设备。改造升级后，各项指标均低于污染物排放标准的百分之五十，可享受税收优惠，减按百分之五十征收。按照目前排放标准2018年每月仅需缴纳环保税0.73万元，全年8.8万元。年均节省税费35.6万元。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>除此之外，该公司采用的除尘及生活污水处理设备符合国家《环境?；ぷㄓ蒙璞杆盟坝呕菽柯肌?，在计算及哦啊那企业所得税时，还可抵减应纳所得税约20万元。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>对于环保税而言这只是一个开端，后期还需要不断地完善和改进。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>另附：四部门有关负责人就《中华人民共和国环境保护税法实施条例》答记者问（新华社）</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>问：制定实施条例的背景是什么？</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>答：2016年12月25日第十二届全国人民代表大会常务委员会第二十五次会议通过了《中华人民共和国环境?；に胺ā罚ㄒ韵录虺苹肪潮；に胺ǎ?018年1月1日起施行。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>制定环境?；に胺?，是落实党的十八届三中全会、四中全会提出的“推动环境?；し迅乃啊薄坝醚细竦姆芍贫缺；ど肪场币蟮闹卮缶俅耄杂诒；ず透纳苹肪?、减少污染物排放、推进生态文明建设具有重要的意义。为保障环境?；に胺ㄋ忱凳?，有必要制定实施条例，细化法律的有关规定，进一步明确界限、增强可操作性。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>问：实施条例对环境?；に胺男┓矫娴墓娑ㄗ髁讼富?/div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>答：实施条例在环境保护税法的框架内，重点对征税对象、计税依据、税收减免以及税收征管的有关规定作了细化，以更好地适应环境保护税征收工作的实际需要。<span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span></div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>问：对于征税对象，实施条例做了哪些细化规定？</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>答：一是明确《环境?；に八澳克岸畋怼匪破渌烫宸衔锏木咛宸段б勒栈肪潮；に胺ǖ诹醯诙罟娑ǖ某绦蛉范?，即由省、自治区、直辖市人民政府提出，报同级人大常委会决定，并报全国人大常委会和国务院备案。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>二是明确了“依法设立的城乡污水集中处理场所”的范围。实施条例规定依法设立的城乡污水集中处理场所是指为社会公众提供生活污水处理服务的场所，不包括为工业园区、开发区等工业聚集区域内的企业事业单位和其他生产经营者提供污水处理服务的场所，以及企业事业单位和其他生产经营者自建自用的污水处理场所。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>三是明确了规模化养殖缴纳环境?；に暗南喙匚侍?，规定达到省级人民政府确定的规模标准并且有污染物排放口的畜禽养殖场应当依法缴纳环境保护税；依法对畜禽养殖废弃物进行综合利用和无害化处理的，不属于直接向环境排放污染物，不缴纳环境?；に?。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>问：环境?；に暗募扑耙谰菔侨绾稳范ǖ?？实施条例在这方面进一步明确了哪些问题？</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>答：按照环境?；に胺ǖ墓娑?，应税大气污染物、水污染物按照污染物排放量折合的污染当量数确定计税依据，应税固体废物按照固体废物的排放量确定计税依据，应税噪声按照超过国家规定标准的分贝数确定计税依据。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>根据实际情况和需要，实施条例进一步明确了有关计税依据的两个问题：一是考虑到在符合国家和地方环境保护标准的设施、场所贮存或者处置固体废物不属于直接向环境排放污染物，不缴纳环境?；に?，对依法综合利用固体废物暂予免征环境保护税，为体现对纳税人治污减排的激励，实施条例规定固体废物的排放量为当期应税固体废物的产生量减去当期应税固体废物的贮存量、处置量、综合利用量的余额。</div><div>二是为体现对纳税人相关违法行为的惩处，实施条例规定，纳税人有非法倾倒应税固体废物，未依法安装使用污染物自动监测设备或者未将污染物自动监测设备与环境保护主管部门的监控设备联网，损毁或者擅自移动、改变污染物自动监测设备，篡改、伪造污染物监测数据以及进行虚假纳税申报等情形的，以其当期应税污染物的产生量作为污染物的排放量。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>问：对环境?；に胺ǖ谑豕赜诩跽骰肪潮；に暗墓娑ǎ导腥绾伟盐障喙亟缦蓿凳┨趵源擞忻挥忻魅罚?/div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>答：环境?；に胺ǖ谑豕娑?，纳税人排放应税大气污染物或者水污染物的浓度值低于排放标准30%的，减按75%征收环境保护税;低于排放标准50%的，减按50%征收环境?；に?。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>为便于实际操作，实施条例首先明确了上述规定中应税大气污染物、水污染物浓度值的计算方法。同时，实施条例按照从严掌握的原则，进一步明确限定了适用减税的条件，即：应税大气污染物浓度值的小时平均值或者应税水污染物浓度值的日平均值，以及监测机构当月每次监测的应税大气污染物、水污染物的浓度值，均不得超过国家和地方规定的污染物排放标准。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>问：为保障环境?；に罢魇展芾硭忱?，实施条例作了哪些规定？</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>答：从实际情况看，环境保护税征收管理相对更为复杂。为保障环境保护税征收管理顺利开展，实施条例在明确县级以上地方人民政府应当加强对环境?；に罢魇展芾砉ぷ鞯牧斓?，及时协调、解决环境保护税征收管理工作中重大问题的同时，进一步明确了税务机关和环境?；ぶ鞴懿棵旁谒笆照鞴苤械闹霸鹨约盎ハ嘟凰托畔⒌姆段?，并对纳税申报地点的确定、税收征收管辖争议的解决途径、纳税人识别、纳税申报数据资料异常包括的具体情形、纳税人申报的污染物排放数据与环境?；ぶ鞴懿棵沤凰偷南喙厥莶灰恢率钡拇碓?，以及税务机关、环境?；ぶ鞴懿棵盼蕹ノ伤叭颂峁┯泄馗ǖ?、培训和咨询服务等做了明确规定。</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>问：实施条例自2018年1月1日起与环境?；に胺ㄍ绞┬?，届时是否还征收排污费？</div><div><span id="lw36c8bz1ndp" class="Apple-tab-span" style="white-space:pre"> </span>答：根据环境?；に胺ǖ诙咛豕娑?，自该法2018年1月1日施行之日起，不再征收排污费。实施条例与环境保护税法同步施行，作为征收排污费依据的《排污费征收使用管理条例》同时废止。</div></div> <div><br 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