排污费改环境保护税对化工行业的影响

The Impact of Sewage Charges Reform into Environmental Protection Tax on the Chemical Industry

为解决排污费制度存在的执法刚性不足、地方政府干预等问题,我国开始实施环境保护税。石油和化工行业是排污大户,本文对比了排污费改环境保护税前后异同,统计分析了各省税额,结合化工行业污染物排放特征,分析了环境保护税征收对化工行业的影响。环境保护税征收的执法刚性加强,排污计量规范, 19个省份税额标准高于排污费征收标准,会给部分化工企业经营带来一定压力,但总体看来,对于环境保护方面比较规范的企业影响甚微,这体现了费改税"税负平移"原则。

In order to solve the problem of insufficient law enforcement rigidity and local government intervention in the sewage charge system,China began to implement environmental protection tax.The petroleum and chemical industries are major pollutant emitters.This paper compares the similarities and differences between sewage charges and environmental protection taxes,statistically analyzes the tax amount of each province,and combines the characteristics of pollutant discharge in the chemical industry, and analyzes the impact of environmental protection tax collection on the chemical industry.The enforcement of environmental protection tax is rigid and the emission measurement standard is standardized.The tax rate of 19 provinces is higher than the sewage collection standard,which will bring some pressure to the operation of some chemical enterprises.However,in general,the impact on the more standardized enterprises in environmental protection Very little,this reflects the principle of "smooth transfer"in the fee-for-tax reform.