Financial Observation: Green tax system promotes high-quality economic and social development
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In recent years, green taxes represented by environmental protection taxes have been promulgated and implemented in legal form, and the legal principles of taxation have been implemented, which has effectively promoted enterprises to increase investment in environmental protection and accelerated the transformation from “passive emission reduction” to “active pollution control”. change.
Nowadays, our country has established an environmental protection tax as the main body, focusing on resource tax and cultivated land occupation tax, and supplemented by vehicle and vessel tax, vehicle purchase tax, value-added tax, consumption tax, corporate income tax and other taxes, covering resource exploitation, production, An ecological tax system with eight tax categories in five major links: circulation, consumption, and emissions.
Industry experts believe that the green tax system provides support in promoting the transformation of economic development methods, industrial structure transformation and upgrading, energy structure adjustment and optimization, energy-saving and environmental protection technology innovation and the construction of green consumption models, and helps the comprehensive green transformation of economic and social development.
The tax system guides business entities to go green
On January 1, 2018, my country launched an environmental protection tax. In the territory of the People’s Republic of China and other sea areas under the jurisdiction of the People’s Republic of China, enterprises, institutions and other production operators that directly discharge taxable pollutants into the environment are taxpayers of environmental protection tax.
“The environmental protection tax’s leveraging effect of ‘more rows and more levies, less rows and less levies, and no rows and no levies’ guides enterprises to transform from ‘passive emission reduction’ to ‘active pollution control’, and promotes enterprises to embark on energy conservation, environmental protection, and green development. road.” said Pi Bengu, member of the Party Committee and Deputy Director of the Hunan Provincial Taxation Bureau. Environmental protection tax declaration data show that the emissions of major taxable pollutants in Hunan Province have steadily declined, and the positive incentive effect of environmental protection tax is obvious.
“The introduction of environmental protection tax has made us pay more attention to green development. In recent years, our company has invested a lot of money in organized governance projects, noise governance projects, and unorganized governance projects. This can not only reduce pollutant emissions, protect and improve the environment, but also It can upgrade and transform treatment facilities and promote green transformation and upgrading.” In Hunan, Wang Wei, deputy general manager of a cement company, said. It is reported that the company has enjoyed a total of nearly 3 million yuan in environmental protection tax exemptions.
Under the positive incentives of the environmental protection tax law, a number of thermal power companies in Zhejiang Taizhou have joined the team of energy conservation and emission reduction. “The environmental protection tax we paid in 2021 is about 3 million yuan, an increase of less than 30% compared to 2018, but our power generation capacity has more than tripled.” Yang Huafei, the person in charge of a company, feels that the green tax system promotes the low-carbon transformation of enterprises. important role. In recent years, the company has built two supercritical 1 million kilowatt ultra-low-emission coal-fired generating units to effectively remove harmful substances in the flue gas and achieve “smoke-free chimneys.”
The reporter learned that the local Sanmen County Taxation Bureau has steadily promoted the implementation of green tax policies, actively promoted a green tax system that focuses on environmental protection taxes and supplemented by multi-tax adjustments, and established special service classes for fixed-point surveys, targeted guidance, and comprehensive Increase awareness of green tax preferential policies and guide thermal power companies to increase their efforts to race on the new track of clean energy.
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On September 1, 2020, the “Resource Tax Law of the People’s Republic of China” was officially implemented, upgrading and solidifying the results of the ad valorem tax reform into a legal system, and giving full play to the important role of resource tax in promoting resource conservation and intensive utilization and ecological and environmental protection.
In Feicheng City, Shandong Province, an enterprise integrating industrial salt production, rock salt mining, and livestock salt processing and sales has two existing salt production lines, adopting the model of “self-prepared generator set + five-effect vacuum salt production line”, with an annual production of There are 2.6 million tons of refined industrial salt and 420 million tons of rock salt resource reserves. “The Resource Tax Law brings ‘real money’ to enterprises.” According to Li Lixing, the person in charge of corporate finance, in recent years, enterprises have continued to innovate in order to reduce costs. After the implementation of the Resource Tax Law, just talking about industrial salt, It saved the company more than 10 million yuan in taxes and provided impetus for the company to accelerate its transformation and upgrading.
It is understood that in order to ensure the implementation of the new regulations, the Feicheng City Taxation Bureau of the State Administration of Taxation has made a detailed interpretation of the resource tax tax scope, declaration period, tax rate changes and exemptions based on the type of enterprise and actual production and operation conditions to ensure that the resource tax The policy is implemented and the resource tax function is effectively brought into play.
In recent years, with the successive introduction of green tax systems such as environmental protection tax and resource tax, it has also increased the confidence of enterprises to transform and upgrade.
A coal company located in Lingshi County, Shanxi Province has embarked on a characteristic transformation path of “ecological restoration-ecological protection-ecological development”. In 2020, the company established a wholly-owned related company and planted a variety of agricultural products such as pasture, sorghum, wheat, cherry tomatoes, and cherries on the abandoned mines after coal mining.
“Transformation and development are inseparable from financial support. Since 2022 alone, we have enjoyed a tax refund of 1.66 million yuan and an environmental protection tax exemption of 1.17 million yuan. These real-money supports give us more confidence to take the path of green development. “The person in charge of the company said.
“Building a beautiful China in which man and nature coexist harmoniously cannot be separated from the effective control of environmental pollution. As an important tool for macro-control, taxation plays an important role in this process.” Li Xuhong, deputy dean and professor of the Beijing National Accounting Institute, said In an interview with a reporter from People’s Daily Online, he said that the green tax system with environmental protection tax as the main body has brought effective energy conservation and emission reduction effects. The relevant tax reduction preferential policies have stimulated the enthusiasm of enterprises for green development and effectively guided enterprises from passive emission reduction to proactive Emission reduction transformation will help the economy and society achieve high-quality development.
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