The "Environmental Tax &Nbsp" Is Expected To Be Imposed During The "12Th Five-Year" Period, And The Timing Of Taxation Is Still A Test.

Is it Ecological Taxation, green tax (Green Tax) or environmental tax (Environmental Taxation)?

In October 27th,

On the same day, the Central Committee of the Communist Party of China (CPC) adopted in the fifth Plenary Session of the 17th CPC Central Committee the proposal to formulate the Twelfth Five Year Plan for national economic and social development (hereinafter referred to as the "proposal").

The proposal put forward that we should continue to promote the tax reform, reform the resource tax in an all-round way, levy environmental protection tax, and study the promotion of the house.

Environmental tax collection delineated "12th Five-Year"

In a forum attended by reporters last month, Zhou Jiancheng, Vice Minister of environmental protection, said: "the relevant ministries and commissions are actively promoting the research and formulation of the environmental protection tax, and the pilot scheme has been submitted to the State Council."

But he also revealed that "there is no definite timetable for the introduction of environmental taxes".

The collection of environmental taxes is expected to be traced back to June 4, 2007. In the comprehensive work plan of energy saving and emission reduction led by the State Council, it is clearly stated that the environmental protection tax will be introduced.

However, in June 24, 2009, Han Wenke, director of the Energy Research Institute of the national development and Reform Commission, made clear to the China Economic Weekly: "it is still too early to do research."

All along, deepening the reform of the price and fiscal system in the field of energy resources is considered to be an important foundation for the development of low-carbon economy.

Low carbon is a tough choice for all countries.

The introduction of environmental taxes in 12th Five-Year is undoubtedly an important move for China to develop low-carbon economy and promote economic pformation.

"The proposal" has been levied, which means that the time has come for the "12th Five-Year" period.

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Jia Kang, director of the Fiscal Science Research Institute of the Ministry of finance, said: "the environmental tax burden seems to be increased. But if it can be well designed, it can effectively restrict the consumption of fossil energy by enterprises.

Under the pressure of the economy, we will do everything possible to save energy and reduce emissions, and do everything possible to open up the technology and technology conducive to circular economy. In this process, we will have a competitive mechanism for survival of the fittest. "

The timing is still the test.

Han Wenke told reporters: "when it comes to the specific date of 12th Five-Year, it is a question of timing, which involves whether the specific work is in place."

The specific work of the environmental tax collection scheme includes the determination of tax rate, the determination of the scope of levy, the establishment of coordination mechanism for environmental protection and taxation departments, and the establishment of tax reduction and tax exemption.

Zhou Jianze, deputy director of the Ministry of environmental protection, believes that the envier of environmental taxes should first consider how to define environmental taxes and avoid conflicts with existing taxes. Secondly, we need to consider the affordability of enterprises.

The consensus of levying environmental tax is to make clear the responsibilities of enterprises, local governments and central governments in environmental protection through tax levers, minimize the damage to human environment caused by human economic activities, promote economic structural pformation and improve the ecological environment, instead of expanding the tax source and increasing revenue for the government.

However, the specific time for the collection of environmental taxes during the "12th Five-Year" period needs careful consideration.

Jia Kang once quoted the resource tax as an example: "environmental tax is a system, including resource tax.

In 2006 and 2007, the departments concerned also discussed the resource tax reform, but at that time, if it was introduced, it would add fuel to the price increase. In the second half of 2008, the external financial crisis struck and the whole economy declined rapidly, making confidence more important than gold and not conducive to pushing this reform forward.

"The most difficult point in designing the environmental tax is the determination of the tax base (pollution discharge)."

Wang Jinnan, vice president of the Environmental Planning Department of the Ministry of environmental protection, told the China Economic Weekly, "this should be determined by the environmental protection department or determined by the tax department.

As for whether the environmental tax is a national tax or a local tax, I suggest a shared tax.

In the view of Wang Jinnan, who is involved in the design of the environmental tax plan, China should promote the work of environmental tax from four tax items: first, the pollution discharge; the environmental tax base should be built on the basis of pollutant emissions; two, the polluting products, the taxation of some potentially polluting products or the resource products that consume once; three, the ecological protection tax, which destroys resources of some natural resources, such as the exploitation of mineral resources, and should be taxed for ecological compensation; four, the carbon tax.

In addition, there is widespread concern about whether to levy an environmental tax on all industries, and how to assess emissions. Where is the right to judge? Is the environmental tax a national tax or a local tax?

All these will test the timing of environmental tax collection in the coming 12th Five-Year.