On April 1, the first levy of the environmental protection tax will be introduced, and 260,000 people are expected to pay for pollution from April 1 to 15.
Environmental tax levy standards
At present, except for the Tibet Autonomous Region, all provinces (autonomous regions and municipalities) have promulgated specific applicable taxes on taxable air pollutants and water pollutants in accordance with legal procedures.
Among them, 12 provinces and regions, such as Heilongjiang, Liaoning, Jilin, Zhejiang, Anhui, Fujian, Jiangxi, Shaanxi, Gansu, Qinghai, Ningxia and Xinjiang, have their tax rates fixed at the low limit, and their air and water pollutants tax rates are 1.2 yuan and 1.4 yuan per pollution equivalent respectively.
The taxes of Beijing, Tianjin, Hebei, Shanghai, Jiangsu and Henan provinces and municipalities are at a higher level. The air pollutant tax is between 4.8 and 12 yuan per pollution equivalent and the water pollutant tax is between 4.8 and 14 yuan per pollution equivalent.
According to the high limit, the amount of tax payable in Beijing is 12 yuan and 14 yuan respectively. Hebei and Jiangsu provinces have determined the differentiated tax rates in different regions of the province. The tax rates of Inner Mongolia, Shanghai, Chongqing and Yunnan provinces and municipalities have been gradually increased year by year.
Cai Zili, Director of the Property and Behavior Tax Department of the State Administration of Taxation, said that the dynamic tax adjustment mechanism of "the state fixes the bottom line and the local government can float" authorized provincial governments to play the role of tax adjustment according to local conditions such as environmental capacity. Taking the Beijing-Tianjin-Hebei region with a small environmental carrying capacity as an example, Beijing has determined the applicable tax amount according to the upper limit of 10 times the minimum tax standard. Hebei Province has determined the applicable tax amount of the main pollutants in the air and water around 13 counties in Beijing according to the 8 times of the minimum tax standard.
