The twelve session of the Standing Committee of the twenty-fifth National People's Congress voted to pass the “ environmental protection tax law ”. As the first single tax law to promote the construction of ecological civilization in China, “ environmental protection tax law ” will be implemented from January 1, 2018. After the environmental tax levy, it is estimated that the annual environmental tax levy scale can reach 50 billion yuan.

In June 26th, the Ministry of finance, the State Administration of Taxation and the Ministry of environmental protection drafted the regulations on the implementation of the law of the People's Republic of China on the implementation of the environmental tax law (draft, hereinafter referred to as the Ordinance) to solicit opinions from the public.

The regulations on environmental protection tax payers, tax objects, tax basis, tax relief, tax collection and management are described in detail, and the provisions of the environmental protection tax are specified. The public can before July 26th, by the Ministry of Finance website or mailing comments.
It is reported that the Levy of environmental protection tax, the object and scope of Taxation and the current sewage charges are basically the same, clear range of taxation is directly to the environment emissions of atmospheric, water, solid and noise and other pollutants.

Based on the current charging standard of sewage charges, the standard of environmental protection tax is set up. Such as:
The amount of air pollutants is 1.2-12 yuan per pollution equivalent;
The amount of water pollutants is 1.4-14 yuan per pollution equivalent;
According to different kinds of solid waste, the tax amount is 5-1000 yuan per ton;
Noise according to the standard decibel number, the tax amount is 350-11200 yuan per month.
Tax items for environmental protection tax

In addition, in order to prevent sewage enterprises that can be discharged after taxes, environmental tax clear directly to the environmental emissions of pollutants enterprises taxable institutions and other production operators, in addition to pay the environmental protection tax in accordance with the provisions of this law, it shall be liable for the damage caused by.
From the current provinces of the crackdown and planning, environmental remediation is no longer a minor “ ”, more as the normalization of work. Taking Guangdong Foshan as an example, the day before the three year action plan “ ” started: if you do not upgrade equipment, if you environmental standards, you will never be able to start!
Are you afraid of the chemical industry?
Taking textile printing and dyeing industry as an example
Main pollution discharge situation of textile printing and dyeing enterprises:
1, the biggest hazard is waste water
According to statistics, the textile printing and dyeing industry wastewater emissions accounted for 7.5% of the national industrial wastewater discharge, ranking fifth in the national industrial sector, the total amount of 14.13 tons / year. Among them, the printing and dyeing wastewater is the main pollution source of textile industry, the annual emission is about 11.3 tons (accounting for 80% of the textile printing and dyeing industry wastewater), accounting for 6% of the total industrial wastewater discharge. According to the calculation, the printing and dyeing factory produces about 200 tons of waste water per 10000m fabric.
2. Sewage
The traditional dyeing and printing process will produce a large number of toxic sewage. After processing, some toxic dyes or processing aids are attached to the fabric, which has a direct impact on human health. Such as formaldehyde, azo dyes, fluorescent whitening agent and softening agent with sensitization; polyvinyl alcohol and polypropylene pulp is not biodegradable; chlorine bleach pollution; some carcinogenic aromatic amine dyes; dye has all kinds of harmful heavy metals; formaldehyde finishing agent and printing and dyeing auxiliaries have toxic effects on the human body.
3. Air pollution
The exhaust gas from the textile industry mainly comes from about twenty thousand boilers in the industry. The total steam capacity of these boilers is about 60 thousand T, of which 85% of the total emissions of boilers are up to standard. Most of these boilers use coal (including part of raw coal) as fuel. These coals contain a certain amount of sulfur, and emit a large amount of combustion waste gas, sulfur dioxide and soot in the combustion process, which pollutes the environment. Another major emission source of textile waste comes from textile production process. In the production process of viscose fiber, a large amount of carbon disulfide and hydrogen sulfide are used as synthetic raw materials. Because of the incomplete process and the incomplete process control, a part of the exhaust gas is directly discharged.
4. Noise pollution
Noise pollution is the textile industry especially the cotton textile industry is one of the serious problems existing at present, cotton textile factory due to the extensive use of shuttle looms, the noise of 90 ~ 106dB, and ear to noise the maximum allowed value is only 85dB. The actual detection of noise in the workshop of cotton textile mill in some areas shows that the environmental noise in the textile workshop is between 100 and 105dB.
According to the industry analysis: the annual output value of 50 million yuan as the benchmark of medium-sized textile printing and dyeing enterprises as an example:
The annual amount of air pollutants should be paid, accounting for about 6-12 yuan;
The total amount of water pollutants should be paid about 8-15 yuan;
The amount of solid wastes, such as sawdust, dust, chemical waste and so on, should be paid about 15-30 yuan;
The total amount of noise tax should be paid about 5000-2 yuan per month.
To sum up, the annual environmental protection tax of a medium-sized textile printing and dyeing enterprises should be 30-70 yuan.
Therefore, the chemical industry is basically the case, so it can be seen that the January 1, 2018 environmental protection tax law formally implemented, will greatly improve the environmental costs of chemical production enterprises.
Forced emission reduction
As one of the highlights of this round of fiscal and taxation reform, environmental protection tax, the legislative process has accelerated significantly. After the draft legislation was open for public comment last August 29th, it was submitted to the Standing Committee of the National People's Congress for the first time in June this year. In December 20th, the Standing Committee of the National People's Congress held the two review.
It is learnt that, in accordance with legislative principles, environmental tax is “ tax shift ” from sewage charges “ shift ” to environmental tax, levied objects are consistent with the current sewage charges, levied on the rightImages are air pollutants, water pollutants, solid wastes, and noise.
Wang Qing, deputy director of the economic law office of the Standing Committee of the National People's Congress Law Commission, said that compared with the previous system of sewage charges, there are two main differences between the environmental protection law and the environmental protection law. First, the amount of air pollutants and water pollutants is stipulated. The air pollutant is 10 yuan per pollution equivalent 1.2-12 yuan, and the water pollutant is 1.4-14 yuan per pollutant equivalent. Two, according to the emission reduction, a tax exemption and exemption regulation is added, that is, the taxpayer discharge taxable atmospheric pollutants or water pollutants concentration value is lower than the prescribed standard 30%, reduce the environmental tax levied by 75%.
Director of the Ministry of Finance Tax Secretary Wang Jianfan said that the current financial system, sewage charges is the implementation of the central and local 1 to 9 into, considering the local governments bear the primary responsibility for pollution control, environmental protection tax will be after all as the local income, no longer participate into the central.
The environmental protection law, will start from the tax lever to make the enterprise more sewage will pay more, less sewage can enjoy tax relief, through the transformation of the construction to promote the adjustment of economic structure and development mode of the green tax system, the formation of effective incentive mechanism, forced corporate emissions.
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Source: State Administration of Taxation, China Textile newspaper, China environmental protection online, process equipment network arrangement