After the draft of the draft standard, many car enterprises have not adapted, the new problem has come: since January 1, 2018, environmental tax is coming to the ground. This will be another test of low speed electric car enterprises.
The three departments of the Ministry of finance, the General Administration of Taxation and the Ministry of environmental protection jointly issued the notice to a. Since January 1, 2018, the environmental protection tax law has been formally implemented (hereinafter referred to as the "environmental tax law").
What business needs to pay environmental tax?
The "environmental tax law" is divided into 5 chapters and 28 articles, which covers tax basis, tax payable, tax relief, collection and management, etc.
"Environmental protection law" clearly: enterprises and institutions discharging directly to the environment, water, solid and noise of the four taxable pollutants and other production operators need to pay the tax of environmental protection, and this category includes most of the manufacturing industry and industry pollution is serious.
Environmental taxes make costs soar
The standard of environmental tax is based on the current standard of discharge fee.
The standard of collecting pollutant charges for air pollutants and water pollutants is not less than 1.2 yuan and 1.4 yuan respectively, which is the lowest standard for environmental tax.
However, the new regulation also stipulates that local governments can adjust within 10 times of this standard, which results in the soaring cost of some heavily polluting parts and vehicle businesses.
Under this regulation, the actual cost of environmental tax levied by various provinces and cities will have a great difference. Some heavy polluting enterprises will not be able to survive.
A huge environmental tax from the sky
In Shandong, which produces large provinces in low speed electric vehicles, Shandong's air pollution environmental tax is five times higher than the national standard.
Shandong's previously released draft is clear: the amount of sulfur dioxide and nitrogen oxides in the taxable air pollutants is equivalent to 6 yuan per environmental equivalent, while the national standard only levying 1.2 yuan. The amount of the environmental tax on the taxable water pollutants equivalent to the national standard is 1.4 yuan.
Since January 1, 2017, Shandong local automobile manufacturing industry has been levied discharge fee of 6 yuan / pollution equivalent, so the new environmental tax for them just changed the name. However, for the low speed electric vehicle industry pollution heavy parts and part of environmental non-compliance of the vehicle enterprises, which a new expenditure is in full.
According to professional analysis: medium sized manufacturing enterprises with annual output value of 50 million yuan for the benchmark as an example, the annual pay of atmospheric pollutants amount accumulated about 6-12 million; pay water pollution tax, a total of about 8-15 million; pay sawdust, dust, chemical waste and other solid waste tax, a total of about 15-30 million the need to pay tax yuan; and noise, a total of about 5000-2 million per month.
To sum up, the annual environmental tax of the production enterprise should be 30-70 million yuan. In Shandong, the cost was raised to $60-105. It can be seen that the collection of environmental taxes will bring the price of heavy parts and accessories to rise in a short time, thereby improving the cost of low-speed electric vehicles.
Other provinces and cities are not optimistic
The situation in Shandong is the most serious, but other cities are not optimistic.
Fujian: air pollutants equivalent to 1.2 yuan per pollutant. Five of the total water pollutants, 1.5 of chemical oxygen demand and ammonia nitrogen, 1.5 yuan for each pollutant, and the other pollutants are equivalent to 1.4 yuan for each pollutant. Basically follow the "tax and fee shift".
Jiangxi: 1.2 yuan per pollution equivalent of air pollutants and 1.4 yuan per pollution equivalent of taxable water pollutants. It follows the "tax and fee shift" and is the minimum tax standard. (not approved by the provincial people's Congress)
Zhejiang: air pollution is equivalent to 1.4 yuan for each pollutant, four kinds of heavy metal pollutants are 18 yuan for each pollution equivalent, 1.4 yuan for each pollutant equivalent, five yuan for heavy metals, 1.8 yuan for each pollutant equivalent. Basically follow the "tax and fee shift". (not approved by the provincial people's Congress)
Guangdong: each pollution equivalent of air pollutants is 1.8 yuan, and each pollution equivalent of 2.8 yuan. Compared with the current discharge fee, the standard has risen. (not approved by the provincial people's Congress)
Guizhou: each pollution equivalent of air pollutants is 2.4 yuan, and each pollution equivalent of 2.8 yuan. Two times the standard for the current discharge fee of Guizhou.
Jiangsu: the criteria for the collection of major pollutants in the air and water pollutants are 4.8 yuan and 5.6 yuan per pollution equivalent. Basically follow the "tax and fee shift". (not approved by the provincial people's Congress)
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Source: harmony famous