Horse: Environmental tax is difficult to choose in the first time the initial tax rate will not be high

"Twelve-Five" plan proposed explicitly "levying environmental protection tax", and once again to promote environmental protection tax on public view this reporter Sun Xiuyan over the past few years, the environmental tax on the "trouble" has been widely concerned, some officials accidentally published a point of view or even become the media hype of the first, And this is long-awaited high hopes of the tax is always difficult to show the lofty. Recently, "Twelve-Five" plan proposed explicitly "levying environmental protection tax", and once again to promote environmental protection tax public view. The environmental protection tax is what kind of taxes, will not aggravate the burden of enterprises, can play a role in protecting the environment?　　Recently, the reporter interviewed the relevant experts. Why to levy environmental protection tax--the only way to change the administrative means to market; Generally speaking, environmental tax is a broad concept, refers to environmental protection related to the general name of the tax. At present, the reference of ' levying environmental protection tax ' in our country is actually to take the environmental protection tax as a tax.　　Xu Wen, a member of the Environmental Tax Decision Research Group and a finance Department of the Treasury Department, told reporters that although the current environmental tax is a single tax, its importance as an important component of environmental economic policy cannot be neglected. At the Sixth Environmental Conference held in April 2006, Premier Wen Jiabao for the first time put forward the "three changes" in environmental protection, one of which is "change from the main administrative means of protection of the environment to the comprehensive use of law, economy, technology and necessary administrative measures to solve environmental problems".　　After that, environmental economic policy became an important means to be put on the agenda. "At present, although the comprehensive use of a variety of environmental means, but still the main administrative means." Excessive reliance on administrative means, not only the high administrative cost, the stability of the implementation effect is relatively poor.　　"The Environmental protection tax is of course an important part of the environmental economic policy, which is reflected in the near-identical expression of various environmental leaders," he said. The implementation of the 30-year sewage charges system defects, but also let the introduction of environmental protection tax as a matter of urgency. "The sewage charging system is actually designed in the light of the tax system and is a quasi tax."　　Xu Wen said that due to the lack of compulsory security of tax collection and management law, inadequate enforcement of pollution charges, government and sector constraints, and other problems, affecting its regulatory effect. There are many examples of Dr. Xu's point of view. In May this year, the Ministry of Environmental Protection in the listed companies after the supervision of environmental protection has found that Xinjiang days of the company owed sewage charges incredibly up to billion, which although the enterprise itself, but the absence of fee supervision is also at a glance.　　Levying environmental protection tax, from tax substitution fee, not only can enhance the coercive power of its collection and administration, but also as a kind of tax, "fee change tax" is a kind of requirement of standardizing government income form. Of course, the significance of levying environmental tax is not only so.　　Mazhong, director of the School of Environment, Renmin University of China, said the levy of environmental taxes in itself shows the government's determination in energy conservation and environmental protection, and partly reflects the government's positive attitude towards environmental protection and climate change. Can it play a role in promoting environmental protection--at presentThe deterrent to pollution is still small, but the platform is very important according to the Chinese Environmental Planning Institute and other units of the technical line, environmental tax levied on the target enterprises.　　So if the introduction of environmental protection tax, will not increase the burden of enterprises?　　The horse thinks, the design collects the plan basically from the sewage charge to change the tax to start, the preliminary levy may still be the sulphur dioxide, the sewage and so on the tax, because the original sewage charges levy standard low, at the same time considers the enterprise's withstanding ability, the levy initial tax rate will not be high, the　　Xu Wen that the imposition of environmental taxes will certainly solve the problem of low standard fees, and if the environmental tax levy includes carbon dioxide taxes such as new items, will increase the burden on the enterprise to some extent. "Who pollutes, who governs, who pays." Enterprises to increase this burden should be, the requirements of internalization of environmental protection is the general trend. "said the Ministry of Environmental Protection, an official who declined to be named. Xu Wen that the environmental tax can adjust the burden level among different enterprises, change the burden difference between the original polluting enterprises and the non polluting enterprises, and avoid some enterprises to obtain the cost advantage by not controlling the pollution.　　In this sense, levying environmental tax is beneficial to the fair competition of enterprises. "In the long run, it is necessary to raise the tax burden, high pollution, high-energy industries, industries will be greatly affected, experienced pain, promote energy conservation and emission reduction, this is the original intention of environmental tax." "Horse and Xu Wen invariably stressed that tax as a public policy, should form a package, in the imposition of environmental taxes, should be reduced by reducing the burden of other taxes to maintain the overall level of tax burden is basically unchanged."　　In addition, the imposition of environmental taxes on the burden of excessive enterprises, can be active in the treatment of pollution or meet certain emission reduction standards under the conditions to give tax concessions. What are the problems of environmental taxes-how to "timing", how to solve the levy difficulties, how to ensure that the environmental protection sector funding needs of Sweden in 1991 after the levy of sulphur, annual sulphur dioxide emissions estimated to reduce 19,000 tons; Norway's carbon tax has reduced carbon dioxide emissions in some factories 21%-- , so many people have high hopes for the levy of environmental protection tax in our country.　　Can our environmental tax have this "mana"? Wang Jinnan, deputy Dean of Environmental Planning Institute of the Ministry of Environmental Protection, theoretically, the object of environmental tax should include four aspects: the first part is the pollution emissions, based on pollution emissions, can be converted from sewage charges, equivalent to tax; the second part is polluting products, for some potentially polluting products, or one-time consumption of resource products, Tax; The third part is the ecological protection tax, such as some local mineral resources development involves ecological damage, should levy ecological compensation tax; the forth part is carbon emissions. However, the introduction of an initial environmental tax may be difficult to achieve the above requirements.　　In accordance with the Environmental Protection Tax scheme submitted by the Group of the year, it is easiest for the implementation to change the sewage charge into environmental tax. "The role of tax is no more than two points, income and regulation." Since 1978, China began to implement the sewage charge system, to last year, the levy scaleis still less than 20 billion a year, equivalent to 1/4000 of the fiscal year. Due to the scale of the existing sewage charges is too small, the revenue function can be ignored, on the other hand, the introduction of environmental tax will not be able to achieve high tax rate, it is difficult to deter polluting enterprises, to expect it to play a regulatory pull function is indeed unrealistic.　　Said the horse. In the eyes of the horse, environmental protection tax on the role of environmental protection in the long term. He believes that the introduction of environmental protection tax not only to strengthen the status of environmental protection, and as a starting point, the role of building a platform is more important. "The gradual increase in tax rates is certain.　　Ma said that as long as the tax exists and adjust to the place, it will be able to pollute the industry, the industry to create pressure and stimulate, promote industrial restructuring. "It is not really possible to expect a single tax to change the overall face of environmental protection," Xu Wen said, "to better play the role of environmental tax in curbing pollution, both the rational design of the environmental tax system and the need for a variety of environmental policy means to coordinate the fight."　　At the same time, strict emission standards and strong supervision of environmental protection departments have become an important part of the effectiveness of environmental protection tax. will not increase the burden on enterprises-the initial levy will not bring too much impact on the enterprise, but the future "two high" will certainly experience pain "plate set, see this dish when the end up, end up what!" "Talk to grassroots environmental workers about environmental taxes," they say. How to levy the opportunity and how to levy is the problem of environmental tax.　　It is not too much to describe environmental taxes with "easy decision making".　　In the horse's view, the introduction of the difficulty is not the issue of environmental tax itself, difficult to choose in time. In the 2007, the environmental tax entered the research stage, when the macroeconomic situation of our country is very different from the present. Under such circumstances, the introduction of a new tax should be cautious.　　The horse thinks, because the total amount is very small, the tax burden is low, the levy of the environmental protection tax will not cause the real impact to the enterprise, only to the enterprise psychological influence may enlarge into the social influence, worth prevention and vigilance.　　As difficult as "timing" is, there are many practical problems, such as the imposition of difficulties. "It is difficult to levy a tax on an enterprise if it does not accurately control its pollutant emissions." Xu Wen said that online monitoring equipment has not been fully promoted, the number of enterprises and monitoring power is relatively insufficient, will affect the quality of monitoring data and thus affect the levy of environmental taxes. At the same time, because the tax department and the personnel lacks the environmental protection specialized knowledge, the environmental protection tax cannot completely be levied by the tax department, must through the tax department and the Environmental Protection Department cooperation to realize.　　There are also some difficulties in collaboration and coordination between departments.　　For the introduction of environmental taxes, there is also a vague unease. "Quickly promulgated, we grass-roots environmental protection staff can also do their best to supervise, so as to save a penny like, every day chasing enterprises to collect sewage charges." "Hebei province Qinhuangdao Shi Changli County Environmental Protection Bureau Deputy Director Mr Lu said so. However, within the environmental system, there are different voices. An environmental ministry official who declined to be named told reporters that sewage charges are theoreticallyTwo lines, there is no environmental protection sector to eat sewage charges, but many local financial allocations and fees, especially in less developed areas, this phenomenon is very obvious. For the environmental protection departments which are not adequately funded, there will be a lot of negative effects if the functions of the charges are deprived. "At that time in the design of the project to investigate a number of provinces, the views are very different." If the environmental tax has been introduced to completely abolish the charges, there must be a lot of people suffer. "In this regard, the horse thinks, in the environmental tax levy Scheme design, central finance should consider this issue, so that the local environmental protection departments have no worries."