印刷厂4月1日起要交多少税你知道了吗? |
添加时间:2018/1/22 15:34:54 浏览次数: |
1月10日,央视《中国财经报道》节目就环保税落地一事进行了报道,并请相关行业专家就环保税征收政策进行了解读。专家表示:根据环保税实施条例规定,企业排放污染物量越多,需要缴纳的税就越多。这将有利于倒逼企业进行产业转型升级,例如技术革新来改进工艺,从而达到减少污染物排放的目的。 In January 10th, CCTV's China financial report program reported on the landing of environmental protection tax, and invited relevant industry experts to interpret the policy of environmental tax collection. Experts say: according to the regulations on environmental tax implementation, the more pollutants in enterprises are discharged, the more taxes they need to pay. This will help enterprises to make industrial transformation and upgrade, such as technological innovation to improve the process, so as to reduce the emission of pollutants. 点击视频查看详细内容 ▲ Click on the video view details " 目前各地已经普遍成立环保税征管准备工作小组,建立跨部门协作机制,环保税各项征管准备工作已基本就绪。据悉,目前除西藏自治区外,已有30个省 (区、市)出台了本地区应税大气污染物和水污染物的明确适用税额。 At present, the preparation work group of environmental tax collection and management has been set up all over the world, and the inter departmental cooperation mechanism has been set up, and the preparation work of environmental tax collection and management has been basically ready. It is reported that at present, in addition to the Tibet autonomous region, 30 provinces (districts and cities) have issued a clear applicable tax on taxable air pollutants and water pollutants in the region. 印刷行业作为环保治理的重点关注对象,《中国印刷》在此特意提醒各位印刷包装行业的同仁,按照实施条例的要求,从4月1日开始,纳税人需按季自主申报缴纳。也就是说在春节过后,首个申报期也即将到来,请大家准备好相关材料,明确自己所在地区缴纳环保税的标准。 The printing industry as the focus of environmental governance is concerned. "China printing" here reminds you of the colleagues in the printing and packaging industry. According to the requirements of the implementation regulations, taxpayers will have to declare and pay their taxes according to season in April 1st. That is to say, after the Spring Festival, the first declaration period is coming. Please prepare the relevant materials to make clear the standard of paying environmental tax in your area. 环保税怎么征? What's the environmental tax levy? 具体征收对象为4类,分别是大气污染物、水污染物、固体废物和噪声。将应税污染物的排放量作为计税依据,其中大气污染物、水污染物按照排放量折合的污染当量数确定,固体排放物按照固体废物排放量确定,噪声按照超过国家规定标准的分贝数确定。 The specific objects are 4 types, which are air pollutants, water pollutants, solid waste and noise. The discharge of taxable pollutants is regarded as the basis of tax calculation. Air pollutants and water pollutants are determined according to the equivalent number of pollutants equivalent to emissions. Solid emissions are determined according to the amount of solid waste discharge, and the noise is determined according to the decibel number exceeding the national standard. [1801194126.jpg] [1801194126.jpg] 环保税以应税污染物的排放量作为计税依据,设定了减税、免税政策。如果纳税人排放污染物浓度值低于国家和地方规定的排放标准,可享受到两档减税优惠,即排污浓度值低于规定标准的30%,减按75%征税;排污浓度值低于规定排放标准50%的,减按50%征税。 The environmental tax is based on the emission of taxable pollutants, and the policy of tax reduction and tax exemption is set. If the discharge concentration of the pollutant discharged by taxpayers is lower than the emission standards specified by the state or the local government, the two tax reduction preference can be enjoyed, that is, the emission concentration value is lower than the 30% of the specified standard, and the tax rate is reduced by 75%. The emission concentration value is lower than the prescribed emission standard 50%, and the tax rate is reduced by 50%. 各地具体适用税额 Specific applicable tax amount 目前,我国各省、市、自治区的税收额分为三个层级。其中黑龙江、辽宁、吉林、浙江、安徽、福建、江西、陕西、甘肃、青海、宁夏、新疆等12个省份按低限确定税额: At present, the tax amount of the provinces, cities and autonomous regions in China is divided into three levels. 12 provinces, including Heilongjiang, Liaoning, Jilin, Zhejiang, Anhui, Fujian, Jiangxi, Shaanxi, Gansu, Qinghai, Qinghai and Qinghai, determine the tax according to the low limit. 其大气污染物税额为每污染当量1.2元 The amount of air pollutant tax is 1.2 yuan per pollution equivalent 水污染物税额为每污染当量1.4元 The amount of water pollutant tax is 1.4 yuan per pollution equivalent 山西、内蒙古、山东、湖北、湖南、广东、广西、海南、重庆、四川、贵州、云南等12个省份税额处于中间水平: The 12 provinces of Shanxi, Inner Mongolia, Shandong, Hubei, Hunan, Guangdong, Guangxi, Hainan, Chongqing, Sichuan, Guizhou and Yunnan are in the middle level. 其大气污染物税额在每污染当量1.8元-3.9元之间 The tax amount of air pollutants is between 1.8 yuan -3.9 yuan per pollution equivalent 水污染物税额在每污染当量2.1元-3.5元之间 The amount of water pollutants is 2.1 yuan -3.5 yuan per pollution equivalent 北京、天津、河北、上海、江苏、河南等6个省(市)税额处于较高水平: 6 provinces (cities), such as Beijing, Tianjin, Hebei, Shanghai, Jiangsu and Henan, are at a high level of tax. 其大气污染物税额在每污染当量4.8元-12元之间 The tax amount of air pollutants is between 4.8 yuan -12 yuan per pollution equivalent 水污染物税额在每污染当量4.8元-14元之间。 The amount of water pollutants is 4.8 yuan -14 yuan per pollution equivalent. 其中,北京市按高限确定税额,其大气、水污染物税额分别为每污染当量12元和14元;河北、江苏两省在省内不同区域确定了差异化的税额;内蒙古、上海、重庆、云南4省(区、市)税额采取分年逐步提高到位方式。实施条例还规定,税收全部归属地方所有。 Among them, the city of Beijing in the high limit, determine the amount of tax, the amount of water pollutants of air pollution were each the equivalent of 12 yuan and 14 yuan; Hebei, Jiangsu two provinces to determine the different tax in different regions of the province; Inner Mongolia, Shanghai, Chongqing, Yunnan 4 provinces (autonomous regions and municipalities) take years to gradually improve the tax in place the way. The implementation of the regulations also stipulates that all taxes belong to the local ownership. 挥发性有机物排污收费停止征收 Cessation of charge for pollutant discharge of volatile organic compounds 新的《环保税法》出台以来,关于《财政部 国家发展改革委 环境保护部关于印发<挥发性有机物排污收费试点办法>的通知》(财税〔2015〕71号)的废存问题,一直颇有争论。 Since the introduction of the new environmental tax law, there has been controversy about the abolition of the notice of the Ministry of finance of the Ministry of finance, the Ministry of environmental protection of the Ministry of Finance and the Ministry of environmental protection of the Ministry of Finance and the Ministry of environmental protection of the Ministry of Finance and the Ministry of environmental protection of the Ministry of Finance and the Ministry of environmental protection of the Ministry of Finance and the Ministry of environmental protection of the Ministry of Finance and the Ministry of environmental protection of the Ministry of Finance and the Ministry of environmental protection of the Ministry of Finance and the Ministry of environmental protection of the Ministry of Finance and the Ministry of environmental protection of the Ministry of Finance and the Ministry of environmental protection of the Ministry of Finance and the Ministry of finance of the Ministry of finance of the Ministry of Finance and the Ministry of 近日,财政部 国家发展改革委 环境保护部 国家海洋局等四部门联合印发《关于停征排污费等行政事业性收费有关事项的通知》(财税〔2018〕4号)(全文见文末)给出了权威解答。其中,通知明确:自2018年1月1日起,在全国范围内统一停征挥发性有机物排污收费;废止财税〔2015〕71号等有关文件。 Recently, the four departments of the Ministry of finance, the Ministry of national development and reform, the Ministry of environmental protection and the State Oceanic Administration jointly issued the notice on matters related to administrative and business charges such as parking and discharge fees (fiscal 4 [4]). The notice is clear: since January 1, 2018, we have suspended the Levy of volatile organic pollutants in the whole country, and abolished the relevant documents such as fiscal [2015] 71. [1801195450.jpg] [1801195450.jpg] 从事印刷行业的小伙伴们对于“挥发性有机物排污收费试点办法”肯定不会陌生。2015年的6月份,关于印发《挥发性有机物排污收费试点办法》的通知正式与大家见面,并明确指出试点行业包括石油化工行业和包装印刷行业。当年10月1日起,北京市在包装印刷、家具制造、石油化工、汽车制造、电子行业等5大行业的17个行业小类开始征收挥发性有机物排污费,也是最早推行的省市。截止到2017年12月,已经有21个省份推行了《挥发性有机物排污收费试点办法》,黑龙江省则于2017年11月1日起才开始执行,可谓最短命的挥发性有机物排污收费试点办法了,仅实施两个月便被废止。 The small partners engaged in the printing industry are sure to be unfamiliar with the "pilot scheme for charging volatile organic pollutants". In June of 2015, the notice on Issuing the pilot scheme of "charge for the discharge of volatile organic compounds" was officially presented to you, and it was clearly pointed out that the pilot industry includes the petrochemical industry and the packaging and printing industry. Since October 1st of that year, Beijing has begun collecting volatile organic pollutants from the 17 industries of 5 industries, including packaging, printing, furniture manufacturing, petrochemical industry, automobile manufacturing and electronics industry. By the end of December 2017, 21 provinces have been carrying out the "volatile organic sewage charges pilot", Heilongjiang province in November 1, 2017 began to implement, volatile organic compounds can be described as the most short-lived charging pilot measures, only the implementation of two months will be abolished. 关于停征排污费等行政事业性收费有关事项的通知 Notice on matters relating to administrative and administrative charges for stopping discharge fees and so on 财税〔2018〕4号 Financial and tax [2018] No. 4 各省、自治区、直辖市、计划单列市财政厅(局)、发展改革委、物价局、环境保护厅(局)、海洋与渔业厅(局),新疆生产建设兵团财务局: The provinces, autonomous regions, municipalities directly under the central government and municipalities directly under the central government, including the finance department, the development and Reform Commission, the price bureau, the environmental protection department, the Bureau of ocean and fisheries, and the Finance Bureau of Xinjiang production and Construction Corps, 为做好排污费改税政策衔接工作,根据《中华人民共和国环境保护税法》、《行政事业性收费项目审批管理暂行办法》(财综〔2004〕100号)、《关于印发<政府非税收入管理办法>的通知》(财 To do a good job of sewage tax policy convergence work, according to the "People's Republic of China environmental protection law", "administrative fees project approval management procedures" (caizong 2004 No. 100), "on the issuance of Government Non tax revenue management measures notice" (CAI |
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