Environmental tax levy has already entered the countdown, in order to protect the smooth introduction of this new tax, the current tax department is working closely with the environmental protection departments, in full swing to prepare for the preparatory work, including the transfer of sewage enterprise information, the source of information and information sharing platform for collection and management system development. Environmental Protection Law Implementation Regulations will also be reported to the State Council for consideration.

The collection of environmental taxes is an economic means of allocating environmental costs of environmental pollution and ecological destruction to production costs and market prices, and then through the market mechanism to allocate environmental resources. At the same time in accordance with the "who pollution, who pay the tax" principle, the enterprise pollution costs into tax rates, and ultimately to achieve environmental protection, energy saving and other purposes. From January next year, after the introduction of environmental protection tax, the surface may increase the operating costs of enterprises, but can enable enterprises to protect the ecological environment of the pressure and power, and can increase the government's revenue and reduce corporate emissions of pollutants.

To make environmental protection tax really play a role, the key is how to take a good collection and use off.

"Who taxes who taxes" "take environmental protection with the environmental protection" This is the key to levy environmental taxes. If the government does not use the enterprise pollution emissions levy, if the government received the environmental tax is not used to control the environment and support, encourage and subsidize enterprises to develop environmental technology, the implementation of environmental projects, so that the collection of "green tax" Can only let some places for their own interests and arbitrary charges, can only increase the burden on enterprises is not conducive to the transformation of enterprises and long-term development.

After the introduction of "green tax", which also means that China has implemented nearly 40 years of sewage charges system will withdraw from the stage of history, levy departments from the environmental protection department to the tax authorities, environmental protection departments, will open the "enterprise declaration, tax collection, environmental protection Monitoring, information sharing "tax collection and management model.

Although this responsibility is clear, but to avoid the enthusiasm of environmental protection departments affected. Prior to the environmental protection departments can be collected by the sewage charges, so that the department to obtain a certain management funding. But the collection of "green tax", the abolition of the sewage charges, may increase the tax and environmental protection between the two departments to coordinate costs. Therefore, how to not affect the enthusiasm of environmental protection departments to prevent regulatory costs rise, it is necessary to solve the problem.

In addition, the "green tax" levy, not all enterprises across the board, but should be based on the degree of pollution of enterprises treated differently. Such as a business, can not only receive air pollution tax, but also to receive noise taxes, but also water pollution tax, waste disposal tax, etc., and made the enterprise "unable to parry." Should be based on environmental protection departments of the enterprise's overall assessment of pollution after a reasonable data, a "package" collection. Of course, according to the enterprise in the environmental aspects of the intensity of investment in proportion to give appropriate subsidies to encourage enterprises to develop environmental technology, the implementation of environmental protection projects, and can not let the "green tax" for other projects.

Emissions of air pollutants and water pollutants below the emission standards, and does not exceed the total pollutant emission control targets, or people's lives are closely related to the aquaculture industry, within a certain period of time should be exempted from tax, to prevent the impact of increased costs People's life.

In recent years, although China has increased the intensity of pollution control, but the pollution problem has not yet been fundamentally resolved, which is an urgent need to use tax, regulate the relationship between development and protection, through the market mechanism to allocate environmental resources. The introduction of "green tax" will help to change the concept of environmental protection administrative mechanism, to solve the constraints of environmental protection industry development investment funds, lack of supervision and other issues.