Analyze environmental protection tax tire companies where to go?

On December 25, 201, the Twenty-fifth Session of the Standing Committee of the Twelfth National People's Congress passed the "People's Republic of China Environmental Protection Tax Law." It will be implemented on January 1, 2018. By then, the new implementation of the sewage charging system will bring a series of huge impacts to such polluting enterprises as tire manufacturing. According to the China Tire Business Network, the environmental protection tax proposed this time starts from taxation leverage, and companies will pay more taxes for more sewage. Enterprises that perform environmental protection responsibilities can get tax reduction benefits. According to another analysis, the tax revenue after the introduction of the environmental tax will increase substantially. It is estimated that the annual scale of environmental tax collection can reach 50 billion yuan.

In tire companies, non-compliance of tire production processes will release large amounts of toxic and harmful gases such as hydrogen sulfide, sulfur dioxide, benzene, and xylenes into the atmosphere. Simultaneous waste and waste oil can also contaminate soil and water sources. Therefore, there is no doubt that a considerable number of tire companies will be subject to this tax law. The “Environmental Protection Tax Law” clarifies that taxpayers should apply for payment of environmental protection taxes to the tax authorities of the places where taxable pollutants are discharged. The environmental protection tax is calculated on a monthly basis and reported and paid on a quarterly basis. If payment cannot be calculated for a fixed period of time, it may be paid on time. The amount of tax payable is as follows:

Taxation standards for pollutants related to tire companies

Of course, the “Environmental Protection Tax Law” also gives the scope for the reduction of environmental protection tax: the taxpayer’s concentration of taxable atmospheric pollutants or water pollutants is less than 30% of the national and local pollutant emission standards. The reduction of the environmental protection tax by 75%. If the concentration of taxable air pollutants or water pollutants discharged by taxpayers is less than 50% of the national and local pollutant discharge standards, the environmental protection tax shall be reduced by 50%.

On the whole, this time the tax reform is in full swing, as tire companies must first eliminate backward production capacity and reduce pollution. Second, improve the production process, realize the entire area of ​​intelligence, the whole process automation, all-round green, build a smart factory. Enterprises with limited funds or impermissible objective conditions must increase their environmental protection facilities to minimize the impact of pollutants.

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