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环境保护税政策解读


dajiahao!huanyinglaidaoshuiwujiangtang。jinnianshixijinpingzongshujitichu“lvshuiqingshanjiushijinshanyinshan”lvsefazhanliniande15zhounian。《zhonghuarenmingongheguohuanjingbaohushuifa》yu2016nian12yue25rijingdishierjiequanguorenmindaibiaodahuichangwuweiyuanhuidiershiwucihuiyishenyitongguo,yu2018nian1yue1rizhengshishishi。huanjingbaohushuifashiguanchexijinpingshengtaiwenmingsixiang、luoshilvsefazhanliniandezhongdazhanlvejucuo,shibb滚球王 guoxiandaihuanjingzhilitixidezhongyaozuchengbufen,yeshibb滚球王 guodiyibuzhuanmentixian“lvseshuizhi”dedanxingshuifa。huanjingbaohushuifadechutaiheshishi,tigaolebb滚球王 guoshuizhidelvsehuashuiping,jiakuaileshuizhidelvsehuagaigejincheng。

yuqitashuizhongxiangbi,huanjingbaohushuikaizhengshijianduan,zhuanyexingqiang,kenengyouyixienashuirenhaibushihenlejie,biru: weishenmeyaojiaohuanjingbaohushui,sheilaijiao、jiaoduoshao、zenmejiao,youshenmeyouhuizhengcedengdeng。jintian,bb滚球王 jiangweiraozheixiewenti,weidajiayiyijieshao,xiwangnenggoubangzhudajiagenghaodilijiehuanjingbaohushuizhengce,xiangshoushuishouyouhui,zuohaonashuishenbao。

一、为什么要交环境保护税?

huanjingbaohushuiyuanyupaiwushoufeizhidu。bb滚球王 guoyu1979niankaishipaiwushoufeishidian,tongguoshoufeicushiqiyejiaqianghuanjingzhili、jianshaowuranwupaifang,duifangzhiwuran、baohuhuanjingqidaolezhongyaozuoyong,danshijizhixingzhongcunzaizhezhifagangxingbuzudengwenti。weijiejuezheixiewenti,dangdeshibajiesanzhong、sizhongquanhuimingquetichu: “tuidonghuanjingbaohufeigaishui”“yongyangedefalvzhidubaohushengtaihuanjing”。2018nianhuanjingbaohufeigaishuihou,paiwudanweibuzaijiaonapaiwufei,gaiweijiaonahuanjingbaohushui。

bb滚球王kaizhenghuanjingbaohushui,zhuyaomudebushiqudecaizhengshouru,ershishipaiwudanweichengdanbiyaodewuranzhiliyuhuanjingsunhaixiufuchengben,bingtongguo“duopaiduojiao、shaopaishaojiao、bupaibujiao”deshuizhisheji,fahuishuishouganggandelvsediaojiezuoyong,yindaopaiwudanweitishenghuanbaoyishi,jiadazhililidu,jiakuaizhuanxingshengji,jianshaowuranwupaifang,zhutuishengtaiwenmingbb滚球王 。liangnianduolai,huanjingbaohushuishuizhiyunxingpingwen,zhengguanyouxushunchang。

二、谁要交环境保护税?

bb滚球王huanjingbaohushuidenashuirenshizaizhonghuarenmingongheguolingyuhezhonghuarenmingongheguoguanxiadeqitahaiyu,zhijiexianghuanjingpaifangyingshuiwuranwudeqiyeshiyedanweiheqitashengchanjingyingzhe。huanjingbaohushuizhuyaozhenduiwuranpohuaihuanjingdetedingxingweizhengshui,yibankeyicongpaiwuzhuti、paiwuxingwei、yingshuiwuranwusanfangmianlaipanduanshifouxuyaojiaohuanjingbaohushui。

yishipaiwuzhuti。jiaonahuanjingbaohushuidepaiwuzhutishiqiyeshiyedanweiheqitashengchanjingyingzhe,yejiushishuopaifangshenghuowushuihelajidejumingerenshibuxuyaojiaonahuanjingbaohushuide,zheizhuyaoshikaolvdaomuqianbb滚球王 guodabufenshixiandeshenghuowushuihelajiyijinxingjizhongchuli,buzhijiexianghuanjingpaifang。

ershipaiwuxingwei。zhijiexianghuanjingpaifangyingshuiwuranwude,xuyaojiaonahuanjingbaohushui,erjianjiexianghuanjingpaifangyingshuiwuranwude,buxuyaojiaohuanjingbaohushui。biru: xiangwushuijizhongchuli、shenghuolajijizhongchulichangsuopaifangyingshuiwuranwude,zaifuhehuanjingbaohubiaozhundesheshi、changsuozhucunhuozhechuzhigutifeiwude,yijiduichuqinyangzhifeiqiwujinxingzongheliyonghewuhaihuachulide,doubushuyuzhijiexianghuanjingpaifangwuranwu,buxuyaojiaonahuanjingbaohushui。

sanshiyingshuiwuranwu,gongfenweidaqiwuranwu、shuiwuranwu、gutifeiwuhezaoshengsidalei。yingshuidaqiwuranwubaokuoeryanghualiu、danyanghuawudeng44zhongzhuyaodaqiwuranwu。yingshuishuiwuranwubaokuohuaxuexuyangliang、andandeng65zhongzhuyaoshuiwuranwu。yingshuigutifeiwubaokuomeiganshi、weikuang、weixianfeiwu、yelianzha、fenmeihui、luzhayijiqitagutifeiwu,qizhong,qitagutifeiwudejutifanweishouquanyougesheng、zizhiqu、zhixiashirenminzhengfuqueding。yingshuizaoshengjinzhigongyezaosheng,shizaigongyeshengchanzhongshiyonggudingshebeishi,chanshengdechaoguoguojiaguidingzaoshengpaifangbiaozhundeshengyin,bubaokuojianzhuzaoshengdengqitazaosheng。yingshuiwuranwudejutishuimu,dajiakeyichayuehuanjingbaohushuifasuofude《huanjingbaohushuishuimushuiebiao》he《yingshuiwuranwuhedangliangzhibiao》。

tongguoyishangbiaozhun,keyikanchu,dabufenqiyeshiyedanweidoubushihuanjingbaohushuidenashuiren。ciwai,suizhepaiwuxukezhidudetuixing,jinhousuoyoupaiwudanweijunnarupaiwuxukeguanli,nashuirendepanbiejianggengjiajianhua: yibanlaijiang,narupaiwuxukeguanli,bingzhijiexianghuanjingpaifangyingshuiwuranwudedanwei,jiuxuyaojiaonahuanjingbaohushui。

三、怎么计算环境保护税?

ruguocongshangshupaiwuzhuti、paiwuxingwei、yingshuiwuranwusanfangmianjinxingpanduan,xuyaojiaonahuanjingbaohushui,neime,xiayibujiushiyaojiaoduoshaohuanjingbaohushuidewentile。huanjingbaohushuideshuiejisuanchukanyoudianzhuanye、youdianfuza,dandajiazhiyaozhuazhu“sixiangzhibiao、sangegongshi”,jiukeyikuaijiezhunquedijisuanchuhuanjingbaohushuishuie。

bb滚球王“sixiangzhibiao”,shizhiwuranwupaifangliang、wurandangliangzhi、wurandangliangshuheshuiebiaozhun,zheisixiangzhibiaoshijisuanhuanjingbaohushuideguanjian,xiamianweidajiazhuyijieshao:

第一,污染物排放量。环境保护税法规定了四种计算污染物排放量的方法,按顺序使用:

bb滚球王yishiduianzhuangshiyongfuheguojiaguidinghejianceguifandewuranwuzidongjianceshebeide,anzidongjianceshujujisuan。

ershiduiweianzhuangzidongjianceshebeide,anjiancejigouchujudefuheguojiayouguanguidinghejianceguifandejianceshujujisuan。weijianqingjiancefudan,duidangyuewujianceshujude,keyanyongzuijinyicidejianceshuju。

bb滚球王sanshiduibujubeijiancetiaojiande,anzhaoguowuyuanshengtaihuanjingzhuguanbumengongbudepaiwuxishuhuozhewuliaohengsuanfangfajisuan。muqian,zhuyaoyijushengtaihuanjingbufabude2017niandi81haogonggao《jisuanwuranwupaifangliangdepaiwuxishuhewuliaohengsuanfangfa》jisuanhuanjingbaohushui。bb滚球王 yejianghuitongshengtaihuanjingbubuduangengxinwanshanpaiwuxishuhewuliaohengsuanfangfa,tigaowuranwupaifangliangjisuandekexuexinghezhunquexing。

sishibunenganzhaoqiansanzhongfangfajisuande,anzhaosheng、zizhiqu、zhixiashishengtaihuanjingzhuguanbumengongbudechouyangcesuanfangfahedingjisuan。

第二,污染当量值。bb滚球王污染当量值是相当于1个污染当量的污染物排放数量,用于衡量大气污染物和水污染物对环境造成的危害和处理费用。以水污染物为例,将排放1千克的化学需氧量所造成的环境危害作为基准,设定为1个污染当量,将排放其他水污染物造成的环境危害与其进行比较,设定相当的量值。比如,氨氮的污染当量值为0.8千克,表示排放0.8千克的氨氮与排放1千克的化学需氧量的环境危害基本相等。再比如,总汞的污染当量值为0.0005千克,总铅的污染当量值为0.025千克,悬浮物的污染当量值为4千克等等。每种应税大气污染物和水污染物的具体污染当量值,依照环境保护税法所附的《应税污染物和当量值表》执行。

第三,污染当量数。应税大气污染物和水污染物的污染当量数,是以该污染物的排放量除以该污染物的污染当量值计算。对每一排放口或者没有排放口的应税污染物,按照污染当量数从大到小排序,应税大气污染物的前三项、总汞等第一类应税水污染物的前五项、悬浮物等应税其他类水污染物的前三项需要计算缴纳环境保护税。

第四,税额标准。应税大气污染物和水污染物实行浮动税额,大气污染物的税额幅度为1.2元至12元,水污染物的税额幅度为1.4元至14元。应税大气污染物和水污染物的具体适用税额,由各省、自治区、直辖市人民政府在税额幅度内确定。固体废物和噪声实行固定税额。固体废物按不同种类,税额标准分别为每吨5元至1000元不等;噪声按超标分贝数实行分档税额,税额标准为每月350元至11200元不等。

“sangegongshi”: genjupaifangdeyingshuiwuranwuleibiebutong,shuiedejisuanfangfayeyousuobutong,jutiwei:

yingshuidaqiwuranwuheshuiwuranwudeyingnashuie,weiwurandangliangshuchengyijutishiyongshuie;

bb滚球王yingshuigutifeiwudeyingnashuie,weigutifeiwudepaifangliangchengyijutishiyongshuie;

yingshuizaoshengdeyingnashuie,weichaoguoguojiaguidingbiaozhundefenbeishuduiyingdejutishiyongshuie。

四、纳税人能享受哪些环境保护税的优惠政策?

为充分发挥环境保护税绿色调节作用,环境保护税法建立了“多排多缴、少排少缴、不排不缴”的激励机制,通过明显有力的优惠政策导向,有效引导排污单位治污减排、保护环境。具体来看,目前减免税规定主要集中在以下三个方面:

bb滚球王yishigulijizhongchuli。duiyifashelidechengxiangwushuijizhongchuli、shenghuolajijizhongchulichangsuopaifangxiangyingyingshuiwuranwu,buchaoguoguojiahedifangguidingdepaifangbiaozhunde,mianzhenghuanjingbaohushui。yifashelideshenghuolajifenshaofadianchang、shenghuolajitianmaichang、shenghuolajiduifeichang,junshuyushenghuolajijizhongchulichangsuo。

ershiguliziyuanliyong。nashuirenzongheliyongdegutifeiwu,fuheguojiahedifanghuanjingbaohubiaozhunde,mianzhenghuanjingbaohushui。

sanshiguliqingjieshengchan。duiyuyingshuidaqiwuranwuheshuiwuranwu,nashuirenpaifangdewuranwunongduzhidiyuguojiahedifangguidingpaifangbiaozhun30%de,jianan75%zhengshui;nashuirenpaifangdewuranwunongduzhidiyuguojiahedifangguidingpaifangbiaozhun50%de,jianan50%zhengshui。

ciwai,duichuguimohuayangzhiyiwaidenongyeshengchanpaifangyingshuiwuranwude,jidongche、tielujiche、feidaoluyidongjixie、chuanbohehangkongqidengliudongwuranyuanpaifangyingshuiwuranwudeqingxing,junmianzhenghuanjingbaohushui。

五、怎么交环境保护税?

zaishenbaojiaonahuanjingbaohushuizhiqian,shouxianyaoquedingnashuididian。nashuididianweiyingshuiwuranwupaifangdi,jutishi: paifangyingshuidaqiwuranwu、shuiwuranwudenashuididianweipaifangkoudesuozaidi;paifangyingshuigutifeiwu、yingshuizaoshengdenashuididianweigutifeiwuhuozaoshengdechanshengdi。

bb滚球王qiciyaoquedingnashuiqixian。huanjingbaohushuianyuejisuan,anjishenbaojiaona,nashuirenyaozaijiduzhonglezhiriqi15rinei,banlinashuishenbaobingjiaonashuikuan。duiyixiebunengangudingqixianjisuanjiaonade,keyiancishenbaojiaona,nashuirenyaozainashuiyiwufashengzhiriqi15rinei,banlinashuishenbaobingjiaonashuikuan。

zuihouyaoxuanzeshenbaofangshi。nashuirenkeyizhijiedaobanshuibb滚球王 tingbanlinashuishenbao,yekeyitongguodianzishuiwujujinxingwangshangshenbao,chongfenxiangshoufeijiechushibanshuidailaidebianli。

dajiazaijinxinghuanjingbaohushuishenbaoshi,yaoquebaoshenbaodezhenshixinghewanzhengxing,binganzhaoshuiwujiguandeyouguanyaoqiu,tuoshanbaoguanyingshuiwuranwujianceheguanlideyouguanziliao。fuhejianmianshuiqingxingdenashuiren,zhixuzaitianbaonashuishenbaobiaoshitigongxiangguanxinxi,wuxuzhuanmenbanlijianmianshuishouxu,jianmianshuixiangguanziliaoyounashuirenliucunbeicha。

yishangshiguanyuhuanjingbaohushuidejichuzhishi,jintianjiujieshaodaozheili,ganxiedajiashoukan!

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