Environmental protection industry: The state levy environmental tax to boost energy conservation and emission reduction

Points of incident May 25, 2009, the State Council forwards the development and Reform Commission on the 2009 to deepen the work of the economic restructuring of the notice notice a total of 13 points, which related to energy conservation and environmental protection are several.　　Fourth: Vigorously promote the resources of product prices and energy conservation and environmental reform, and strive to change the way of development. Nineth: Speed up the rationalization of environmental tax system, study the introduction of environmental taxes first, from the fourth point of view, the State is also strengthening the system and system construction of energy conservation and environmental protection of the promotion of the fourth system to promote energy conservation and environmental protection, basically in line with our previous expectations.　　The key elements are as follows: 1, improve energy-saving emission reduction target responsibility assessment system and diversified energy-saving and environmental protection Investment Mechanism 2, improve the efficiency of energy-saving and environmental protection products to promote incentive system and backward capacity exit mechanism 3, research and establish a circular Economic assessment system (development and Reform Commission, Ministry of Finance, Environmental protection, industry and information　　4, to explore the establishment of environmental law, green credit, performance assessment, public participation, such as long-term environmental protection mechanism (led by the Ministry of Environmental Protection) 5, accelerate the promotion of sewage treatment, waste treatment and other fee system reform (development and Reform Commission, housing urban and rural construction, environmental Protection Department is responsible). In our opinion, the continuous improvement and strengthening of the responsibility assessment system, the circular economy assessment system and the performance appraisal mechanism will completely change the situation of the local government officials to sacrifice the environment in exchange for economic development. The promotion of environmental protection will be carried out in a real-land manner. This will bring two significant benefits to the environmental protection industry: 1, contribute to the expansion of the market scale, 2, completely reverse the past more "only on the project, not heavy effect" problem. We think the change in this situation is more meaningful for the environmental protection industry.　　This will promote the technology advantage of the company further development and expansion, but also to avoid vicious price competition, promote the healthy and orderly development of the industry. Second, the nineth means to study the introduction of environmental tax, which will be more favorable to the industry before the Ministry of Environmental Protection minister, the Minister of Finance has repeatedly mentioned in the meeting or speech to study the introduction of environmental tax, we believe that the introduction of environmental taxes in China will also be an inevitable trend.　　However, the announcement issued in this notice to study the imposition of environmental taxes is still beyond our expectations. At present, China's strict environmental tax is only a resource tax, the lack of environmental protection for the purpose of the environmental behavior or product characteristics of the special tax, that is, environmental tax. And this tax should be in the main position in the Environmental protection tax system.　　The lack of it restricts the tax revenue to the behavior of the pollution of the environment, and it is difficult to form a special source of revenue for environmental protection. At present, the main form of restricting pollution is sewage charges, although the theoretical basis of sewage charges and environmental tax is the polluter-pays principle, and it also has the role of environmental tax to encourage the reduction of pollution and raise funds for environmental governance. But the legal status of the two is not the same. At present, China's sewage charges are still a kind of excessive sewage charges, only when the discharge of pollutants exceeded the national standard, only to levy excessive discharge charges, and theThe standard is not levied sewage charges, and for the enterprises to meet the standards, there is a levy of sewage charges is too low, relatively difficult to levy, there is no full levy and government intervention and so on.　　Third, the introduction of environmental tax has been a way to promote energy conservation in developed countries from the situation of foreign developed countries, the introduction of environmental tax generally adopted the way to advance the cause of energy saving and emission reduction. And through the levy of pollution tax, especially sulfur and carbon tax levy, reduce pollution emissions. For example, the sulphur tax imposed by Sweden in 1991 reduced the sulphur content of petroleum fuels to 50% per cent below the statutory standard, and the sulphur content of light oil was also below 0.076% (set limit 0.2%), with an estimated reduction of 19,000 tonnes of SO2 emissions annually. Carbon taxes have allowed some sectors of the Norwegian economy to drop their carbon dioxide emissions by more than 20% annually. Since the United States has levied a excise tax on chemicals that harm ozone, there has been a general reduction in the use of freon; the imposition of petrol taxes has encouraged consumption of energy-efficient cars, thus reducing pollution emissions; the levy of mining taxes has effectively curbed mining at the margin of profit, reducing the total consumption of oil by about 10% to 15%.　　The German ecological tax 1999 was formally implemented until 2005, CO2 emissions were cut 2~2.5% and energy consumption was cut by 16%. Four, China's environmental tax levy is most likely to start from the sulfur tax, desulfurization companies will benefit from the listed companies most optimistic about the Dragon net environmental protection we believe that the environmental tax policy will take the first easy after the difficult, step-by-step implementation strategy. Will first implement conditions ripe, easy to implement pollution emission tax, pollution products tax and ecological protection tax. Carbon tax at the beginning of the tax rate, wide range levy. As the condition matures and international and domestic carbon market fluctuations, do dynamic adjustment. At the same time, the reasonable tax is classified as the relevant environmental charge subject into the unified environmental tax framework.