(Economic Observation) The effectiveness of China's green tax system appears in the Yellow River Basin
China News Service, Beijing, January 2 (Reporter Zhao Jianhua) From the pilot water resource tax reform to the implementation of the environmental protection tax law and resource tax law, the green tax system has been expanding in China in recent years and its effectiveness has gradually shown.
In the Yellow River Basin, the green tax system is helping ecological protection and high-quality economic development.
Since December 2017, Shanxi, Inner Mongolia, Shandong, Henan, Sichuan, Shaanxi, Ningxia, Beijing and Tianjin have launched pilot water resource tax reforms.
During the period, a differential taxation policy was adopted.
It not only restrains unreasonable water demand, but also does not affect the basic water demand of society.
The tax standards for residents and general industrial and commercial enterprises have basically not changed, and the normal water consumption burden will not increase.
Tax exemption shall be granted to reasonable water consumption for agricultural production, and the tax shall be levied on the portion exceeding the limit.
Taxes will be doubled on the over-exploitation of groundwater and over-planned water, and the burden of high water-consuming enterprises in the over-exploitation of groundwater will increase.
Fan Yong, a professor at the Central University of Finance and Economics, said that such regulations can play a role in tax leverage and regulate water demand.
According to Wang Daoyong, general manager of Henan Jintian Chemical Co., Ltd., a major water user in Xinxiang, Henan Province, groundwater has been used in the past. Because it is in an over-exploited area, the tax standard is relatively high.
Later, changing the water use structure to use surface water can directly reduce tax costs by more than 1 million yuan each year (RMB, the same below).
In the next step, we will continue to improve water use technology and increase water use efficiency.
According to data from the State Administration of Taxation, since the implementation of the water resource tax reform pilot, more than 7,000 taxpayers in the Yellow River Basin water resource tax pilot provinces no longer pump groundwater and shut down more than 12,500 self-provided wells; the area of the groundwater funnel area decreased in 2019 A small area of 44.7 square kilometers. In 2020, the amount of groundwater tax-based water withdrawal in over-exploitation areas will be reduced by 6.4% compared with before the reform; tax regulation has played an obvious role.
From January 1, 2018, China began to implement the first separate tax law that specifically embodies the "green tax system"-the Environmental Protection Tax Law. Environmental protection taxes have also been implemented and become new taxes.
The environmental protection tax of "pay more for more discharge, pay less for less discharge, pay no for no discharge", promotes the transformation of enterprises to green, ecological, healthy and recycling utilization.
In Ordos, Inner Mongolia, Guangna Coal Industry Group adjusted its operating methods and enjoyed a 4.6 million yuan environmental tax discount due to reduced dust emissions within one year. The positive incentive effect of green taxation has appeared.
According to statistics, in 2020, the emissions of sulfur dioxide and nitrogen oxides, the main air pollutants declared by taxpayers in the Yellow River Basin, decreased by 9.0% and 16.2%, respectively, and the chemical oxygen demand and ammonia nitrogen emissions of major water pollutants decreased by 18.1% and 16.2%, respectively. , Nearly 700 companies changed from directly discharging pollutants to the pipeline network for centralized treatment.
The implementation of the Resource Tax Law in September 2020 will guide enterprises to increase investment in technology research and development, promote resource conservation and intensive use, and high-quality economic development.
The Yellow River Basin is rich in energy and mineral resources, and coal output accounts for more than 70% of the country's total output.
According to relevant regulations, within 3 years of the implementation of the Resource Tax Law, the resource tax will be reduced by 50% for coal replaced by filling and mining.
In Shanxi, Xishan Coal and Electricity (Group) Co., Ltd. is the country's largest coking coal production base.
In recent years, this company has implemented a gangue filling and mining project. It is estimated that the company’s annual filling capacity is 600,000 tons, and it is expected to enjoy a tax reduction of 11.22 million yuan. While effectively controlling coal mine gobs, protecting groundwater, and reducing geological disasters, it is very This degree has solved the environmental pollution and relocation problems of surrounding villages.
The relevant person in charge of the Property and Behavior Tax Department of the State Administration of Taxation said that he will continue to implement various green tax policies, consolidate the results of the green tax system reform, expand the scope and intensity of green tax regulation, and promote the ecological protection and high-quality development of the Yellow River Basin. Effectiveness.
(Finish)