Multi-profit accelerates billions of cakes

Multi-profit speeding up billions of cakes because of the huge profits, the levying of environmental tax has been plunged into a seesaw battle, which includes the tangled game between central finance and local finance, and the division of interests among Central ministries.　　All this may lead to a key tax that is expected to shift the way the economy grows. Newspaper reporter Wang Comprehensive report recently, media reports, by the Ministry of Finance, the State administration of Taxation and the Ministry of Environmental Protection of the three ministries proposed environmental tax scheme has been formed. From the text of the program, the environmental tax is positioned as an "independent environmental tax", that is, a new tax.　　The Lock-in range is 3 pollutants and carbon dioxide, including SO2, waste water and solid waste.　　According to the National Social Science Fund major project "China Environmental Resources tax System Research" topic Group leader, Mazhong, president of the School of Environmental Studies of Renmin University of China, said that the environmental tax will be introduced as an independent tax, and that the levy scheme is basically what people call "fee change tax", that is, "improvement" of the existing sewage charges in our country. Environmental tax in the initial stage, the tax rate design is relatively low, calculated, the relevant tax level is basically the same as the current sewage charges. According to the proposed tax rate: SO2 and solid waste tax rate of 2 yuan/kg, waste water (sewage) rate of 1 yuan/ton, CO2 tax rate of 10 yuan/ton.　　The attribution of the tax to the local income is expressly stated. Mazhong explained that environmental tax design should consider the rationality of the theory, but also consider the feasibility of practice, in theory, environmental tax should be a lot of environmental pollution behavior, products into the scope of the course.　　However, the limitation of relevant emission monitoring technology and so on, we need to take a step-by-step approach, starting from the main pollution source and the subject of easy collection and management, and then enlarging the scope of the levy after gaining experience and condition. According to foreign experience, environmental tax is a gradual increase. Data show that Germany is an earlier tax on waste water, since the beginning of the early 80 levy water pollution tax, the levy of the first year of the tax rate for each "pollution unit" 12 mark, after the continuous improvement in 2007, the tax rate has reached 35.9 euros per pollution unit.　　In order to achieve "who pollution, who pay taxes" purpose. In rough view, the imposition of environmental taxes seems to have jianzaixianshang. However, there are still some disputes on the contents of the scheme.　　In particular, it has not been recognized by other ministries.　　In fact, because of the complexity of the environmental tax system, the number of national ministries involved, only pollutant emission tax and carbon tax, the two categories, involving at least 6 ministries, in addition to the Ministry of Finance, the IRS and the Ministry of Environmental Protection, as well as the national Development and Reform Commission, Ministry of Water and Housing In the process of soliciting opinions, the relevant ministries have commented: "The programme only clearly defined the responsibilities of the financial sector, the Environmental Protection Department and the tax authorities, and the responsibilities of other relevant departments are not reflected." "" The responsibilities of various departments are not clear, the distribution of benefits and coordination mechanisms are not clear, these issues are environmental tax in the process can not avoid the problem. "An environmental expert who doesn't want to be named.Said。 In addition, the final meaning of the design of environmental tax system is also in dispute. Is it the tax impulse that some departments generate based on their own interests? Can taxation quantify the role of environmental protection?　　In the situation that the overall tax burden does not adjust (not to reduce), whether the tax only reflects the increment of tax, but cannot embody the incentive effect of environmental economic policy on enterprises. Shihongshou, a professor of economics at the National School of Administration, said that the pressure for energy-saving and emission reduction during 35 was huge, and the introduction of environmental taxes was particularly important. Ministries should not be limited to the interests of the Department, but to speed up the pace of coordination to promote the introduction of environmental taxes. "China wants to introduce a perfect environmental tax system does need a long time running-in, but the initial ' fee change tax ' must be issued in Twelve-Five." "The horse said that the levy of a new tax on all aspects of social and economic life, in a certain link levy tax will be extended to other stages, affecting all aspects of the economy, so the levy of new taxes or policy adjustments should be cautious." "In terms of the current economic situation, the imposition of a new tax should be a difficult decision for policymakers," he said. The