Study On Incentive System Of Environmental Protection Tax

The Environmental Protection Tax Law of the People’s Republic of China,which was deliberated on December 25,2016,came into effect on January 1,2018.The Regulations on the Implementation of the Environmental Protection Tax Law of the People’s Republic of China,which was accompanied by it,was implemented simultaneously on January 1,2018.The environmental protection tax is to regulate the taxpayer’s sewage discharge through the economic stimulating effect of taxation,promote energy conservation and emission reduction,and protect the environment.Since the implementation of the Environmental Protection Tax Law and its Implementation Regulations,it has been more than a year since it came into effect,and has made great achievements and made outstanding contributions to environmental protection work.In particular,the Environmental Protection Tax Law and its Implementation Regulations use tax incentives such as positive incentives for tax reduction and exemption,as well as reverse incentives for tax penalties,which effectively stimulate taxpayers’ ability and enthusiasm for energy conservation and emission reduction.In general,the tax incentives in the Environmental Protection Tax Law have several highlights: temporary exemption of environmental taxes on agricultural production other than large-scale farming,which reflects the same direction as China’s policyof supporting agricultural development;The mobile pollution sources such as vehicles and ships are temporarily exempted from environmental taxes,and there are considerations to avoid double taxation and direct taxation.The power to give the State Council the stipulation of tax incentives is to follow the statutory principle of taxation and also to the taxation substantive law of China.Breakthrough;if there is illegal dumping and false tax return in solid waste,the amount of pollution equivalent is equivalent to the amount of pollution in the case of atmospheric and water pollutants.For the purpose of taxation,this provision can play a role in countering incentives for taxpayers to reduce emissions.However,China’s environmental tax incentive system is not perfect.First,tax reduction only considers the concentration value,does not consider the total amount of emissions,and the setting is unscientific;second,it is “one size fits all” for the taxable pollutants generated by pollutant treatment plants.The exemption of environmental protection tax is unreasonable and the standard of “scale farming” is too high.Third,there are problems such as the single form of tax incentives and the lack of linkage between incentive measures.Therefore,combined with the problems existing in China’s national conditions and the environmental tax incentive system,it is proposed that environmental protection tax reduction should consider both concentration values and total emissions,the scope of tax exemption should be appropriately narrowed,andscientific and complete tax incentives should be established.In order to promote the improvement of China’s environmental tax incentive system,achieve the legislative purpose of environmental tax and protect the environment.