{{$t('add')}}
{{thousandbs(this.param.tax)}}{{thousandbs(this.param.original)}} {{$t('rmb')}}50%75%100%
{{$t('ClearData')}}{{$t('figureup')}}
生成申報表導出數據導入數據
{{$t('payable')}}:{{thousandbs(parseFloat(count1+count2+count3+count4+count5+count6).toFixed(2))}} {{$t('rmb')}}
{{$t('typeOfpayable.1')}}:{{thousandbs(parseFloat(count1).toFixed(2))}} {{$t('rmb')}}
{{$t('typeOfpayable.2')}}:{{thousandbs(parseFloat(count5).toFixed(2))}} {{$t('rmb')}}
{{$t('typeOfpayable.3')}}:{{thousandbs(parseFloat(count3).toFixed(2))}} {{$t('rmb')}}
{{$t('typeOfpayable.4')}}:{{thousandbs(parseFloat(count2).toFixed(2))}} {{$t('rmb')}}
? 版權所有:上海綠然環境信息技術有限公司
備案號:滬ICP備10018802號-1
團隊聯系方式:nara.shen@greenment.cn
確 定《中華人民共和國環境保護稅法》(全文鏈接),2016年12月25日第十二屆全國人民代表大會常務委員會第二十五次會議通過,自2018年1月1日起實施;
《環境保護稅稅目稅額表》《應稅污染物和當量值表》
《中華人民共和國環境保護稅法實施條例》(全文鏈接),2017年12月30日發布,自2018年1月1日起實施
根據《中華人民共和國環境保護稅法》, "在中華人民共和國領域和中華人民共和國管轄的其他海域,直接向環境排放應稅污染物的企業事業單位和其他生產經營者為環境保護稅的納稅人"。
" 依法設立的城鄉污水集中處理、生活垃圾集中處理場所超過國家和地方規定的排放標準向環境排放應稅污染物的,應當繳納環境保護稅。"
"企業事業單位和其他生產經營者貯存或者處置固體廢物不符合國家和地方環境保護標準的,應當繳納環境保護稅。"
"有下列情形之一的,不屬于直接向環境排放污染物,不繳納相應污染物的環境保護稅:
(一)企業事業單位和其他生產經營者向依法設立的污水集中處理、生活垃圾集中處理場所排放應稅污染物的;
(二)企業事業單位和其他生產經營者在符合國家和地方環境保護標準的設施、場所貯存或者處置固體廢物的。"
根據《中華人民共和國環境保護稅法實施條例》,
"環境保護稅法第五條第一款、第十二條第一款第三項規定的城鄉污水集中處理場所,是指為社會公眾提供生活污水處理服務的場所,不包括為工業園區、開發區等工業聚集區域內的企業事業單位和其他生產經營者提供污水處理服務的場所,以及企業事業單位和其他生產經營者自建自用的污水處理場所。"
"達到省級人民政府確定的規模標準并且有污染物排放口的畜禽養殖場,應當依法繳納環境保護稅;依法對畜禽養殖廢棄物進行綜合利用和無害化處理的,不屬于直接向環境排放污染物,不繳納環境保護稅。"
根據《中華人民共和國環境保護稅法》,"本法所稱應稅污染物,是指本法所附《環境保護稅稅目稅額表》、《應稅污染物和當量值表》規定的大氣污染物、水污染物、固體廢物和噪聲。"
根據《中華人民共和國環境保護稅法》,"環境保護稅應納稅額按照下列方法計算:
(一)應稅大氣污染物的應納稅額為污染當量數乘以具體適用稅額;
(二)應稅水污染物的應納稅額為污染當量數乘以具體適用稅額;
(三)應稅固體廢物的應納稅額為固體廢物排放量乘以具體適用稅額;
(四)應稅噪聲的應納稅額為超過國家規定標準的分貝數對應的具體適用稅額。"
環境保護稅的稅目、稅額,依照本法所附《環境保護稅稅目稅額表》執行。
根據《中華人民共和國環境保護稅法》, "應稅大氣污染物的污染當量數,以該污染物的排放量除以該污染物的污染當量值計算。" "每一排放口或者沒有排放口的應稅大氣污染物,按照污染當量數從大到小排序,對前三項污染物征收環境保護稅。"
根據《中華人民共和國環境保護稅法》, "應稅水污染物的污染當量數,以該污染物的排放量除以該污染物的污染當量值計算。", "每一排放口的應稅水污染物,按照本法所附《應稅污染物和當量值表》,區分第一類水污染物和其他類水污染物,按照污染當量數從大到小排序,對第一類水污染物按照前五項征收環境保護稅,對其他類水污染物按照前三項征收環境保護稅。"
根據《中華人民共和國環境保護稅法》, 應稅大氣污染物、水污染物、固體廢物的排放量和噪聲的分貝數,按照下列方法和順序計算:
(一)納稅人安裝使用符合國家規定和監測規范的污染物自動監測設備的,按照污染物自動監測數據計算;
(二)納稅人未安裝使用污染物自動監測設備的,按照監測機構出具的符合國家有關規定和監測規范的監測數據計算;
(三)因排放污染物種類多等原因不具備監測條件的,按照國務院環境保護主管部門規定的排污系數、物料衡算方法計算;
(四)不能按照本條第一項至第三項規定的方法計算的,按照省、自治區、直轄市人民政府環境保護主管部門規定的抽樣測算的方法核定計算。
根據《中華人民共和國環境保護稅法實施條例》,
納稅人有下列情形之一的,以其當期應稅大氣污染物、水污染物的產生量作為污染物的排放量:
(一)未依法安裝使用污染物自動監測設備或者未將污染物自動監測設備與環境保護主管部門的監控設備聯網;
(二)損毀或者擅自移動、改變污染物自動監測設備;
(三)篡改、偽造污染物監測數據;
(四)通過暗管、滲井、滲坑、灌注或者稀釋排放以及不正常運行防治污染設施等方式違法排放應稅污染物;
(五)進行虛假納稅申報。
屬于環境保護稅法第十條第二項規定情形的納稅人,自行對污染物進行監測所獲取的監測數據,符合國家有關規定和監測規范的,視同環境保護稅法第十條第二項規定的監測機構出具的監測數據。
根據《中華人民共和國環境保護稅法實施條例》, 從兩個以上排放口排放應稅污染物的,對每一排放口排放的應稅污染物分別計算征收環境保護稅;納稅人持有排污許可證的,其污染物排放口按照排污許可證載明的污染物排放口確定。
根據《中華人民共和國環境保護稅法實施條例》, 固體廢物的排放量為當期應稅固體廢物的產生量減去當期應稅固體廢物的貯存量、處置量、綜合利用量的余額。
前款規定的固體廢物的貯存量、處置量,是指在符合國家和地方環境保護標準的設施、場所貯存或者處置的固體廢物數量;固體廢物的綜合利用量,是指按照國務院發展改革、工業和信息化主管部門關于資源綜合利用要求以及國家和地方環境保護標準進行綜合利用的固體廢物數量。
納稅人有下列情形之一的,以其當期應稅固體廢物的產生量作為固體廢物的排放量:
(一)非法傾倒應稅固體廢物;
(二)進行虛假納稅申報。
根據《中華人民共和國環境保護稅法》, "下列情形,暫予免征環境保護稅:
(一)農業生產(不包括規?;B殖)排放應稅污染物的;
(二)機動車、鐵路機車、非道路移動機械、船舶和航空器等流動污染源排放應稅污染物的;
(三)依法設立的城鄉污水集中處理、生活垃圾集中處理場所排放相應應稅污染物,不超過國家和地方規定的排放標準的;
(四)納稅人綜合利用的固體廢物,符合國家和地方環境保護標準的;
(五)國務院批準免稅的其他情形。
前款第五項免稅規定,由國務院報全國人民代表大會常務委員會備案。" 根據《中華人民共和國環境保護稅法實施條例》, "環境保護稅法第五條第一款、第十二條第一款第三項規定的城鄉污水集中處理場所,是指為社會公眾提供生活污水處理服務的場所,不包括為工業園區、開發區等工業聚集區域內的企業事業單位和其他生產經營者提供污水處理服務的場所,以及企業事業單位和其他生產經營者自建自用的污水處理場所。"
根據《中華人民共和國環境保護稅法》, "納稅人排放應稅大氣污染物或者水污染物的濃度值低于國家和地方規定的污染物排放標準百分之三十的,減按百分之七十五征收環境保護稅。納稅人排放應稅大氣污染物或者水污染物的濃度值低于國家和地方規定的污染物排放標準百分之五十的,減按百分之五十征收環境保護稅。"
根據《中華人民共和國環境保護稅法實施條例》, "環境保護稅法第十三條所稱應稅大氣污染物或者水污染物的濃度值,是指納稅人安裝使用的污染物自動監測設備當月自動監測的應稅大氣污染物濃度值的小時平均值再平均所得數值或者應稅水污染物濃度值的日平均值再平均所得數值,或者監測機構當月監測的應稅大氣污染物、水污染物濃度值的平均值。"
"依照環境保護稅法第十三條的規定減征環境保護稅的,前款規定的應稅大氣污染物濃度值的小時平均值或者應稅水污染物濃度值的日平均值,以及監測機構當月每次監測的應稅大氣污染物、水污染物的濃度值,均不得超過國家和地方規定的污染物排放標準。"
"依照環境保護稅法第十三條的規定減征環境保護稅的,應當對每一排放口排放的不同應稅污染物分別計算。"
根據《中華人民共和國環境保護稅法》,"直接向環境排放應稅污染物的企業事業單位和其他生產經營者,除依照本法規定繳納環境保護稅外,應當對所造成的損害依法承擔責任。"
根據《中華人民共和國環境保護稅法》,"自本法施行之日起,依照本法規定征收環境保護稅,不再征收排污費。"
根據《中華人民共和國環境保護稅法》, 納稅義務發生時間為納稅人排放應稅污染物的當日。 納稅人應當向應稅污染物排放地的稅務機關申報繳納環境保護稅。 環境保護稅按月計算,按季申報繳納。不能按固定期限計算繳納的,可以按次申報繳納。 納稅人申報繳納時,應當向稅務機關報送所排放應稅污染物的種類、數量,大氣污染物、水污染物的濃度值,以及稅務機關根據實際需要要求納稅人報送的其他納稅資料。
納稅人按季申報繳納的,應當自季度終了之日起十五日內,向稅務機關辦理納稅申報并繳納稅款。納稅人按次申報繳納的,應當自納稅義務發生之日起十五日內,向稅務機關辦理納稅申報并繳納稅款。 納稅人應當依法如實辦理納稅申報,對申報的真實性和完整性承擔責任。
根據《中華人民共和國環境保護稅法》, "環境保護主管部門應當將排污單位的排污許可、污染物排放數據、環境違法和受行政處罰情況等環境保護相關信息,定期交送稅務機關。"
"稅務機關應當將納稅人的納稅申報、稅款入庫、減免稅額、欠繳稅款以及風險疑點等環境保護稅涉稅信息,定期交送環境保護主管部門。" "稅務機關應當將納稅人的納稅申報數據資料與環境保護主管部門交送的相關數據資料進行比對。"
"稅務機關發現納稅人的納稅申報數據資料異?;蛘呒{稅人未按照規定期限辦理納稅申報的,可以提請環境保護主管部門進行復核,環境保護主管部門應當自收到稅務機關的數據資料之日起十五日內向稅務機關出具復核意見。稅務機關應當按照環境保護主管部門復核的數據資料調整納稅人的應納稅額。"
關 閉
Environmental Tax Law of PRC(In Chinese), was approved on 25 December 2016 by the National People's Congress Standing Committee and has come into force on 01 January 2018;
Regulations on the Implementation of the Environmental Tax Law of PRC (In Chinese), issued on 30 December 2017 and came into force on 01 January 2018.
According to the Law, within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China, companies, organizations and other business operators who directly discharge pollutants to the environment, shall be the taxpayers, who shall pay the Environmental Tax according to the Law.
The Law particularly mentioned that, the centralized urban wastewater treatment facilities and the treatment facilities of domestic solid wastes who discharged the taxable pollutants exceeding the national and local standards of pollutant discharge, shall be subject to the Environmental Tax. The companies, organizations and other business operators who store or handle the solid wastes unconforming with the national and local environmental standards, shall be subject to the Environmental Tax.
Particularly, the following circumstances are not defined as "directly discharge pollutants to the environment", therefore are not subject to the Environmental Tax,
  • Discharging pollutants to the centralized wastewater treatment facilities and the treatment facilities domestic solid wastes that are legally developed;
  • Storing and handling solid wastes within the facilities or spaces that are conforming with the national and local environmental standards.
And according to the Regulation of Implementation, the centralized urban wastewater treatment facilities are defined as the municipal treatment facilities for domestic wastewaters. The following wastewater treatment facilities are excluded from the definition of centralized urban wastewater treatment facilities,
  • Wastewater treatment facility providing wastewater treatment services for industrial parks, development zones and other industrial gathering area, and
  • The wastewater treatment facilities developed by the companies, organizations and other business operators for its own use;
The breeding farm with discharge outlet and up to the scale determined by the provincial government, shall be subject to the Environmental Tax. The solid wastes from the breeding farm that have been utilized and treated by harmless treatment according to relevant requirements, are not defined as the direct discharge to the environment, and will not be subject to the Environmental Tax.
According to the Law, air pollutants, water pollutants, solid wastes and noise listed in the appendix of the Law including "Table of Environmental Tax Rates" and "Taxable Pollutants and its Equivalent Values".
According to the Law, the Environmental Tax shall be calculated based on the following method,
  • Air pollutant tax = the amount of pollutant equivalent × applied tax rates;
  • Water pollutant tax = the amount of pollutant equivalent × applied tax rates;
  • Solid wastes tax = the discharged amount of solid wastes × applied tax rates;
  • Noise tax = the amount of dB that exceeds the national emission standard × applied tax rates
Table of Tax Items and Rates of Environmental Tax provides the applied tax rates for different types of pollutants.
According to the Law, the amount of pollutant equivalent of a taxable air pollutant, shall be calculated by using the amount of air emission divided by its equivalent value of pollutant. The first three air pollutants with the largest amount of pollutant equivalent shall be subject to environmental tax for each emission outlet. Similar circumstances applied if there is no emission outlet for air pollutants.
According to the Law, the amount of pollutant equivalent of a taxable water pollutant, shall be calculated by using the discharged amount divided by its equivalent value of pollutant. According to the Table of Taxable Pollutants and its Equivalent Values, taxable water pollutants shall be classified as priority water pollutants and other water pollutants. For each discharge outlet, the first five water pollutants of priority water pollutants with the largest amount of pollutant equivalent, and the first three water pollutants of other water pollutants with the largest amount of pollutant equivalent, shall be subject to environmental tax.
According to the Law, the amount of air emissions, the discharged amount of water pollutant and solid wastes, and the dB value of noise, shall be calculated following the methods and sequences below,
  • For the tax payers who have installed and using the online monitoring installations that are in conformity with the national requirements and monitoring guidelines, the data from the online monitoring installations shall be adopted;
  • For the tax payers who do not have online monitoring installations, the monitoring result provided by the monitoring institutes by following the national requirements and monitoring guidelines;
  • In the circumstances that monitoring is unable to be conducted due to the reasons e.g. the types of discharged pollutants are many, the method of pollutant discharge coefficient and mass balance stipulated by the State Council shall be followed;
  • If the above methods cannot be adopted, sampling and analysis method that issued by the EPB of the government of provincial level, autonomous and municipality shall be adopted.
According to the Regulations of Implementation, under the following circumstances, the amount of generation shall be deemed as the amount of discharge for tax calculation;
  • Online monitoring installations are not installed or operated in conformity with the legal requirements, or the installations are not connected with the supervision system of the EPB;
  • Tax payers damage, move or modify online monitoring installations without permission;
  • Tax payers modify, manipulate the monitoring data;
  • Tax pollutants discharge pollutants illegally by the means of diluting, improper operating of pollutant control facilities and other methods;
  • False declaration
According to the Regulations of Implementation, for the tax payers with two or more discharge outlets, taxable pollutants from each outlet shall be subject to the Environmental Tax. For the tax payers holding the Pollutant Discharge Permit (PDP), the discharge outlets shall be determined based on the information registered in the PDP.
According to the Regulations of Implementation, the discharge amount of solid wastes shall be the residue amount of the amount of waste generated after deducting the amount of storage, the amount of handling, and the amount of utilization.
The amount of storage and handling aforementioned is defined as the amount of solid wastes that are stored or handled at the spaces or facilities that are in conformity with the national and local environmental protection standards. And the amount of utilization is the amount of solid wastes that are utilized based on the requirements of Development and Reform department of State Council and the department of Industry and Information Technology and the national and local environmental protection standards.
In the case of following circumstances, the amount of generation shall be deemed as the amount of discharge of solid wastes,
  • Taxable solid wastes are dumped illegally;
  • False declaration.
According to the Law, the following five circumstances are temporarily exempted from the Environmental Tax,
  • Discharging taxable pollutants from farming (excluding the massive breeding);
  • Discharging taxable pollutants from mobile pollution sources e.g. vehicles, trains, non-road mobile machinery, ships and aircrafts;
  • Discharging taxable pollutants by centralized urban wastewater treatment facilities and treatment facilities of domestic solid wastes that are legally developed and the discharging is in conformity with national and local discharge standards;
  • Solid wastes utilized by the taxpayers and the utilization is in conformity with national and local environmental protection standards; and
  • Other scenarios that are approved by the State Council that are exempted from the Environmental Tax;
And regarding the tax reduction, the Law stipulated that, the taxable air or water pollutant discharged at the concentration 30% lower than the national and local discharge/emission standards, shall be subject to a tax reduction of 25%, and if the concentration is 50% lower than the standard requirements, 50% reduction is applied.
And according to the Regulation of Implementation, the centralized urban wastewater treatment facilities are defined as the municipal treatment facilities for domestic wastewaters. The following wastewater treatment facilities are excluded from the definition of centralized urban wastewater treatment facilities,
  • Wastewater treatment facility providing wastewater treatment services for industrial parks, development zones and other industrial gathering area, and
  • The wastewater treatment facilities developed by the companies, organizations and other business operators for its own use;
According to the Regulations of Implementation, the concentration of air emissions or water pollutants using for tax deduction, is defined as
  • the average value of the daily-average values (of water pollutants) or the hourly-average values (of air pollutants) monitored by the online monitoring installations, or
  • the average value monitored by the monitoring institutes at the month of discharge;
For the tax payers subjected to the tax reduction, neither the daily-average values of water pollutants, the hourly-average values of air pollutants of online monitoring, or the monitoring result provided by the monitoring institutes shall not exceed the discharge limits required by the national and local discharge standard.
And the tax reduction shall be calculated separately for each outlet.
The Law stated that, the companies, organizations and business operators that directly discharged pollutants to the environment, shall pay the Environmental Tax according to the Law, and besides, shall be liable for the damage and loss that caused by the discharging activities.
It is clearly stated in the Law that, starting from the effective date of the Law (01 January 2018), Pollutant Discharge Fee will no longer be levied.
According to the Law, the tax payers are under the obligation to pay the Environmental Tax starting from the date of discharging pollutants. The taxpayers shall declare the Environmental Tax to the local tax bureau where the taxable pollutants are discharged. The tax shall be calculated monthly and the declaration shall be conducted quarterly. In the case of that calculation cannot be made based on a fixed period, declaration can be made when the discharged activity is happened.
The declaration shall report to the tax bureau with the materials and information including the types and number of taxable pollutants, the concentration of air pollutants and water pollutants, and other materials that are required by the tax bureau.
EPB will regularly transfer the information and data to the tax bureau, including the Pollutant Discharge Permit, the data of pollutant discharged, the information of illegal activities or any administration penalties and so on.
Tax bureau will regularly transfer the tax related information to the EPB, including the declaration, tax paid, tax reduction, tax outstanding, and any questionable points. Tax bureau will conduct cross check between the declaration data submitted by the tax payers and the data transferred by the EPB.
If the questionable data are identified by the tax bureau or the declaration was not fulfilled within the due day, tax bureau may notify the EPB and request for review. EPB shall issue the review comments 15 days within the date receiving the notification of tax bureau. Tax payable shall be adjusted by the tax bureau according to the review comments received.
關 閉
PE: Pollutant Equivalent
根據《中華人民共和國環境保護稅法》,納稅人排放應稅大氣污染物或者水污染物的濃度值低于國家和地方規定的污染物排放標準30%的,減按75%征收環境保護稅;納稅人排放應稅大氣污染物或者水污染物的濃度值低于國家和地方規定的污染物排放標準50%的,減按50%征收環境保護稅。
加密數據(用于導入):