上海11选5

明年1月起正式开征环保税----从此以后每吨的铸件里,又多了一项成本!

2017-08-15  来自: 沈阳东明特钢制造有限公司 浏览次数:1632

近日,财政部、税务总局、环境保护部联合下发通知,要求各地全面做好环境保护税法实施准备工作。

《环境保护税法》是党的十八届三中全会以来制定的第一部税法。环境保护税法承载着落实绿色发展理念、促进生态环境保护的重任,社会各界高度关注。

此次三部门联合下发通知,吹响了全面做好环境保护税征管准备攻坚战的集结号。通知明确了环境保护税开征前各地需做的各项准备工作,要求加强组织领导,建立地方人民政府领导下的多部门协作工作机制,形成各司其职、齐抓共管的良好局面,确保环境保护税开征工作顺利启动、平稳推进。

通知要求各地落实税法授权事项,确定本地区应税大气污染物和水污染物具体适用税额,以及应税污染物排放量抽样测算和核定征收方法。

各级环保部门和税务部门要及时交接档案资料,实现税务、环保部门涉税信息数据交换共享;税务部门要全面摸清本地区税源情况,掌握税源底数,抓紧建立基础税源数据库。

通知强调各级税务部门不仅要加强内部学习培训,使基层税务人员熟悉税法、了解政策、把握要求,还要广泛开展税法宣传,加强对纳税人的辅导培训,使纳税人能申报、会申报。

“环境保护税作为新税种,以污染排放量为计税依据,专业性强、监督检测困难,缺少可借鉴的征管经验,传统手段难以满足征管需要。”税务总局财产和行为税司有关负责人介绍,环境保护税从征管准备到实施征收,都需要各地财政、环保、税务部门密切合作,实现信息共享,加强征管互助。

据了解,前不久税务总局和环境保护部已共同签署《环境保护税征管协作机制备忘录》,建立了部局层面的征管协作机制,为各地加强部门合作做出了示范表率。此次三部门联合下发通知,不仅明确各地征管准备工作事项要求,也将进一步巩固协作机制成果,形成内外联动部署、上下协同推进的良好工作局面。(新闻来源:人民网)

中华人民共和国环境保护税法

(2016年12月25日第十二届全国人民代表大会常务委员会第二十五次会议通过)



目 录

第一章 总 则

第二章 计税依据和应纳税额

第三章 税收减免

第四章 征收管理

第五章 附 则



第一章 总 则

DIYITIAO WEILEBAOHUHEGAISHANHUANJING,JIANSHAOWURANWUPAIFANG,TUIJINSHENGTAIWENMINGJIANSHE,ZHIDINGBENFA。

DIERTIAO ZAIZHONGHUARENMINGONGHEGUOLINGYUHEZHONGHUARENMINGONGHEGUOGUANXIADEQITAHAIYU,ZHIJIEXIANGHUANJINGPAIFANGYINGSHUIWURANWUDEQIYESHIYEDANWEIHEQITASHENGCHANJINGYINGZHEWEIHUANJINGBAOHUSHUIDENASHUIREN,YINGDANGYIZHAOBENFAGUIDINGJIAONAHUANJINGBAOHUSHUI。

第三条 本法所称应税污染物,是指本法所附《环境保护税税目税额表》、《应税污染物和当量值表》规定的大气污染物、水污染物、固体废物和噪声。
上海11选5第四条 有下列情形之一的,不属于直接向环境排放污染物,不缴纳相应污染物的环境保护税:

上海11选5(YI)QIYESHIYEDANWEIHEQITASHENGCHANJINGYINGZHEXIANGYIFASHELIDEWUSHUIJIZHONGCHULI、SHENGHUOLAJIJIZHONGCHULICHANGSUOPAIFANGYINGSHUIWURANWUDE;

(ER)QIYESHIYEDANWEIHEQITASHENGCHANJINGYINGZHEZAIFUHEGUOJIAHEDIFANGHUANJINGBAOHUBIAOZHUNDESHESHI、CHANGSUOZHUCUNHUOZHECHUZHIGUTIFEIWUDE。

DIWUTIAO YIFASHELIDECHENGXIANGWUSHUIJIZHONGCHULI、SHENGHUOLAJIJIZHONGCHULICHANGSUOCHAOGUOGUOJIAHEDIFANGGUIDINGDEPAIFANGBIAOZHUNXIANGHUANJINGPAIFANGYINGSHUIWURANWUDE,YINGDANGJIAONAHUANJINGBAOHUSHUI。

QIYESHIYEDANWEIHEQITASHENGCHANJINGYINGZHEZHUCUNHUOZHECHUZHIGUTIFEIWUBUFUHEGUOJIAHEDIFANGHUANJINGBAOHUBIAOZHUNDE,YINGDANGJIAONAHUANJINGBAOHUSHUI。

DILIUTIAO HUANJINGBAOHUSHUIDESHUIMU、SHUIE,YIZHAOBENFASUOFU《HUANJINGBAOHUSHUISHUIMUSHUIEBIAO》ZHIXING。

上海11选5YINGSHUIDAQIWURANWUHESHUIWURANWUDEJUTISHIYONGSHUIEDEQUEDINGHEDIAOZHENG,YOUSHENG、ZIZHIQU、ZHIXIASHIRENMINZHENGFUTONGCHOUKAOLVBENDIQUHUANJINGCHENGZAINENGLI、WURANWUPAIFANGXIANZHUANGHEJINGJISHEHUISHENGTAIFAZHANMUBIAOYAOQIU,ZAIBENFASUOFU《HUANJINGBAOHUSHUISHUIMUSHUIEBIAO》GUIDINGDESHUIEFUDUNEITICHU,BAOTONGJIRENMINDAIBIAODAHUICHANGWUWEIYUANHUIJUEDING,BINGBAOQUANGUORENMINDAIBIAODAHUICHANGWUWEIYUANHUIHEGUOWUYUANBEIAN。

第二章 计税依据和应纳税额

DIQITIAO YINGSHUIWURANWUDEJISHUIYIJU,ANZHAOXIALIEFANGFAQUEDING:

上海11选5(YI)YINGSHUIDAQIWURANWUANZHAOWURANWUPAIFANGLIANGZHEHEDEWURANDANGLIANGSHUQUEDING;

上海11选5(ER)YINGSHUISHUIWURANWUANZHAOWURANWUPAIFANGLIANGZHEHEDEWURANDANGLIANGSHUQUEDING;

上海11选5(SAN)YINGSHUIGUTIFEIWUANZHAOGUTIFEIWUDEPAIFANGLIANGQUEDING;

(SI)YINGSHUIZAOSHENGANZHAOCHAOGUOGUOJIAGUIDINGBIAOZHUNDEFENBEISHUQUEDING。

上海11选5DIBATIAO YINGSHUIDAQIWURANWU、SHUIWURANWUDEWURANDANGLIANGSHU,YIGAIWURANWUDEPAIFANGLIANGCHUYIGAIWURANWUDEWURANDANGLIANGZHIJISUAN。MEIZHONGYINGSHUIDAQIWURANWU、SHUIWURANWUDEJUTIWURANDANGLIANGZHI,YIZHAOBENFASUOFU《YINGSHUIWURANWUHEDANGLIANGZHIBIAO》ZHIXING。

上海11选5DIJIUTIAO MEIYIPAIFANGKOUHUOZHEMEIYOUPAIFANGKOUDEYINGSHUIDAQIWURANWU,ANZHAOWURANDANGLIANGSHUCONGDADAOXIAOPAIXU,DUIQIANSANXIANGWURANWUZHENGSHOUHUANJINGBAOHUSHUI。

上海11选5MEIYIPAIFANGKOUDEYINGSHUISHUIWURANWU,ANZHAOBENFASUOFU《YINGSHUIWURANWUHEDANGLIANGZHIBIAO》,QUFENDIYILEISHUIWURANWUHEQITALEISHUIWURANWU,ANZHAOWURANDANGLIANGSHUCONGDADAOXIAOPAIXU,DUIDIYILEISHUIWURANWUANZHAOQIANWUXIANGZHENGSHOUHUANJINGBAOHUSHUI,DUIQITALEISHUIWURANWUANZHAOQIANSANXIANGZHENGSHOUHUANJINGBAOHUSHUI。

SHENG、ZIZHIQU、ZHIXIASHIRENMINZHENGFUGENJUBENDIQUWURANWUJIANPAIDETESHUXUYAO,KEYIZENGJIATONGYIPAIFANGKOUZHENGSHOUHUANJINGBAOHUSHUIDEYINGSHUIWURANWUXIANGMUSHU,BAOTONGJIRENMINDAIBIAODAHUICHANGWUWEIYUANHUIJUEDING,BINGBAOQUANGUORENMINDAIBIAODAHUICHANGWUWEIYUANHUIHEGUOWUYUANBEIAN。

DISHITIAO YINGSHUIDAQIWURANWU、SHUIWURANWU、GUTIFEIWUDEPAIFANGLIANGHEZAOSHENGDEFENBEISHU,ANZHAOXIALIEFANGFAHESHUNXUJISUAN:

上海11选5(YI)NASHUIRENANZHUANGSHIYONGFUHEGUOJIAGUIDINGHEJIANCEGUIFANDEWURANWUZIDONGJIANCESHEBEIDE,ANZHAOWURANWUZIDONGJIANCESHUJUJISUAN;

(ER)NASHUIRENWEIANZHUANGSHIYONGWURANWUZIDONGJIANCESHEBEIDE,ANZHAOJIANCEJIGOUCHUJUDEFUHEGUOJIAYOUGUANGUIDINGHEJIANCEGUIFANDEJIANCESHUJUJISUAN;

(SAN)YINPAIFANGWURANWUZHONGLEIDUODENGYUANYINBUJUBEIJIANCETIAOJIANDE,ANZHAOGUOWUYUANHUANJINGBAOHUZHUGUANBUMENGUIDINGDEPAIWUXISHU、WULIAOHENGSUANFANGFAJISUAN;

上海11选5(SI)BUNENGANZHAOBENTIAODIYIXIANGZHIDISANXIANGGUIDINGDEFANGFAJISUANDE,ANZHAOSHENG、ZIZHIQU、ZHIXIASHIRENMINZHENGFUHUANJINGBAOHUZHUGUANBUMENGUIDINGDECHOUYANGCESUANDEFANGFAHEDINGJISUAN。

上海11选5DISHIYITIAO HUANJINGBAOHUSHUIYINGNASHUIEANZHAOXIALIEFANGFAJISUAN:

(YI)YINGSHUIDAQIWURANWUDEYINGNASHUIEWEIWURANDANGLIANGSHUCHENGYIJUTISHIYONGSHUIE;

(ER)YINGSHUISHUIWURANWUDEYINGNASHUIEWEIWURANDANGLIANGSHUCHENGYIJUTISHIYONGSHUIE;

(SAN)YINGSHUIGUTIFEIWUDEYINGNASHUIEWEIGUTIFEIWUPAIFANGLIANGCHENGYIJUTISHIYONGSHUIE;

上海11选5(SI)YINGSHUIZAOSHENGDEYINGNASHUIEWEICHAOGUOGUOJIAGUIDINGBIAOZHUNDEFENBEISHUDUIYINGDEJUTISHIYONGSHUIE。

第三章 税收减免

DISHIERTIAO XIALIEQINGXING,ZANYUMIANZHENGHUANJINGBAOHUSHUI:

(YI)NONGYESHENGCHAN(BUBAOKUOGUIMOHUAYANGZHI)PAIFANGYINGSHUIWURANWUDE;

(ER)JIDONGCHE、TIELUJICHE、FEIDAOLUYIDONGJIXIE、CHUANBOHEHANGKONGQIDENGLIUDONGWURANYUANPAIFANGYINGSHUIWURANWUDE;

(SAN)YIFASHELIDECHENGXIANGWUSHUIJIZHONGCHULI、SHENGHUOLAJIJIZHONGCHULICHANGSUOPAIFANGXIANGYINGYINGSHUIWURANWU,BUCHAOGUOGUOJIAHEDIFANGGUIDINGDEPAIFANGBIAOZHUNDE;

上海11选5(SI)NASHUIRENZONGHELIYONGDEGUTIFEIWU,FUHEGUOJIAHEDIFANGHUANJINGBAOHUBIAOZHUNDE;

(WU)GUOWUYUANPIZHUNMIANSHUIDEQITAQINGXING。

QIANKUANDIWUXIANGMIANSHUIGUIDING,YOUGUOWUYUANBAOQUANGUORENMINDAIBIAODAHUICHANGWUWEIYUANHUIBEIAN。

DISHISANTIAO NASHUIRENPAIFANGYINGSHUIDAQIWURANWUHUOZHESHUIWURANWUDENONGDUZHIDIYUGUOJIAHEDIFANGGUIDINGDEWURANWUPAIFANGBIAOZHUNBAIFENZHISANSHIDE,JIANANBAIFENZHIQISHIWUZHENGSHOUHUANJINGBAOHUSHUI。NASHUIRENPAIFANGYINGSHUIDAQIWURANWUHUOZHESHUIWURANWUDENONGDUZHIDIYUGUOJIAHEDIFANGGUIDINGDEWURANWUPAIFANGBIAOZHUNBAIFENZHIWUSHIDE,JIANANBAIFENZHIWUSHIZHENGSHOUHUANJINGBAOHUSHUI。

第四章 征收管理

DISHISITIAO HUANJINGBAOHUSHUIYOUSHUIWUJIGUANYIZHAO《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGSHOUGUANLIFA》HEBENFADEYOUGUANGUIDINGZHENGSHOUGUANLI。

HUANJINGBAOHUZHUGUANBUMENYIZHAOBENFAHEYOUGUANHUANJINGBAOHUFALVFAGUIDEGUIDINGFUZEDUIWURANWUDEJIANCEGUANLI。

XIANJIYISHANGDIFANGRENMINZHENGFUYINGDANGJIANLISHUIWUJIGUAN、HUANJINGBAOHUZHUGUANBUMENHEQITAXIANGGUANDANWEIFENGONGXIEZUOGONGZUOJIZHI,JIAQIANGHUANJINGBAOHUSHUIZHENGSHOUGUANLI,BAOZHANGSHUIKUANJISHIZUERUKU。

上海11选5DISHIWUTIAO HUANJINGBAOHUZHUGUANBUMENHESHUIWUJIGUANYINGDANGJIANLISHESHUIXINXIGONGXIANGPINGTAIHEGONGZUOPEIHEJIZHI。

HUANJINGBAOHUZHUGUANBUMENYINGDANGJIANGPAIWUDANWEIDEPAIWUXUKE、WURANWUPAIFANGSHUJU、HUANJINGWEIFAHESHOUXINGZHENGCHUFAQINGKUANGDENGHUANJINGBAOHUXIANGGUANXINXI,DINGQIJIAOSONGSHUIWUJIGUAN。

SHUIWUJIGUANYINGDANGJIANGNASHUIRENDENASHUISHENBAO、SHUIKUANRUKU、JIANMIANSHUIE、QIANJIAOSHUIKUANYIJIFENGXIANYIDIANDENGHUANJINGBAOHUSHUISHESHUIXINXI,DINGQIJIAOSONGHUANJINGBAOHUZHUGUANBUMEN。

DISHILIUTIAO NASHUIYIWUFASHENGSHIJIANWEINASHUIRENPAIFANGYINGSHUIWURANWUDEDANGRI。

DISHIQITIAO NASHUIRENYINGDANGXIANGYINGSHUIWURANWUPAIFANGDIDESHUIWUJIGUANSHENBAOJIAONAHUANJINGBAOHUSHUI。

DISHIBATIAO HUANJINGBAOHUSHUIANYUEJISUAN,ANJISHENBAOJIAONA。BUNENGANGUDINGQIXIANJISUANJIAONADE,KEYIANCISHENBAOJIAONA。

上海11选5NASHUIRENSHENBAOJIAONASHI,YINGDANGXIANGSHUIWUJIGUANBAOSONGSUOPAIFANGYINGSHUIWURANWUDEZHONGLEI、SHULIANG,DAQIWURANWU、SHUIWURANWUDENONGDUZHI,YIJISHUIWUJIGUANGENJUSHIJIXUYAOYAOQIUNASHUIRENBAOSONGDEQITANASHUIZILIAO。

DISHIJIUTIAO NASHUIRENANJISHENBAOJIAONADE,YINGDANGZIJIDUZHONGLEZHIRIQISHIWURINEI,XIANGSHUIWUJIGUANBANLINASHUISHENBAOBINGJIAONASHUIKUAN。NASHUIRENANCISHENBAOJIAONADE,YINGDANGZINASHUIYIWUFASHENGZHIRIQISHIWURINEI,XIANGSHUIWUJIGUANBANLINASHUISHENBAOBINGJIAONASHUIKUAN。

NASHUIRENYINGDANGYIFARUSHIBANLINASHUISHENBAO,DUISHENBAODEZHENSHIXINGHEWANZHENGXINGCHENGDANZEREN。

DIERSHITIAO SHUIWUJIGUANYINGDANGJIANGNASHUIRENDENASHUISHENBAOSHUJUZILIAOYUHUANJINGBAOHUZHUGUANBUMENJIAOSONGDEXIANGGUANSHUJUZILIAOJINXINGBIDUI。

SHUIWUJIGUANFAXIANNASHUIRENDENASHUISHENBAOSHUJUZILIAOYICHANGHUOZHENASHUIRENWEIANZHAOGUIDINGQIXIANBANLINASHUISHENBAODE,KEYITIQINGHUANJINGBAOHUZHUGUANBUMENJINXINGFUHE,HUANJINGBAOHUZHUGUANBUMENYINGDANGZISHOUDAOSHUIWUJIGUANDESHUJUZILIAOZHIRIQISHIWURINEIXIANGSHUIWUJIGUANCHUJUFUHEYIJIAN。SHUIWUJIGUANYINGDANGANZHAOHUANJINGBAOHUZHUGUANBUMENFUHEDESHUJUZILIAODIAOZHENGNASHUIRENDEYINGNASHUIE。

上海11选5DIERSHIYITIAO YIZHAOBENFADISHITIAODISIXIANGDEGUIDINGHEDINGJISUANWURANWUPAIFANGLIANGDE,YOUSHUIWUJIGUANHUITONGHUANJINGBAOHUZHUGUANBUMENHEDINGWURANWUPAIFANGZHONGLEI、SHULIANGHEYINGNASHUIE。

上海11选5DIERSHIERTIAO NASHUIRENCONGSHIHAIYANGGONGCHENGXIANGZHONGHUARENMINGONGHEGUOGUANXIAHAIYUPAIFANGYINGSHUIDAQIWURANWU、SHUIWURANWUHUOZHEGUTIFEIWU,SHENBAOJIAONAHUANJINGBAOHUSHUIDEJUTIBANFA,YOUGUOWUYUANSHUIWUZHUGUANBUMENHUITONGGUOWUYUANHAIYANGZHUGUANBUMENGUIDING。

上海11选5DIERSHISANTIAO NASHUIRENHESHUIWUJIGUAN、HUANJINGBAOHUZHUGUANBUMENJIQIGONGZUORENYUANWEIFANBENFAGUIDINGDE,YIZHAO《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGSHOUGUANLIFA》、《ZHONGHUARENMINGONGHEGUOHUANJINGBAOHUFA》HEYOUGUANFALVFAGUIDEGUIDINGZHUIJIUFALVZEREN。

DIERSHISITIAO GEJIRENMINZHENGFUYINGDANGGULINASHUIRENJIADAHUANJINGBAOHUJIANSHETOURU,DUINASHUIRENYONGYUWURANWUZIDONGJIANCESHEBEIDETOUZIYUYIZIJINHEZHENGCEZHICHI。

第五章 附 则

DIERSHIWUTIAO BENFAXIALIEYONGYUDEHANYI:

上海11选5(YI)WURANDANGLIANG,SHIZHIGENJUWURANWUHUOZHEWURANPAIFANGHUODONGDUIHUANJINGDEYOUHAICHENGDUYIJICHULIDEJISHUJINGJIXING,HENGLIANGBUTONGWURANWUDUIHUANJINGWURANDEZONGHEXINGZHIBIAOHUOZHEJILIANGDANWEI。TONGYIJIEZHIXIANGTONGWURANDANGLIANGDEBUTONGWURANWU,QIWURANCHENGDUJIBENXIANGDANG。

(ER)PAIWUXISHU,SHIZHIZAIZHENGCHANGJISHUJINGJIHEGUANLITIAOJIANXIA,SHENGCHANDANWEICHANPINSUOYINGPAIFANGDEWURANWULIANGDETONGJIPINGJUNZHI。

上海11选5(SAN)WULIAOHENGSUAN,SHIZHIGENJUWUZHIZHILIANGSHOUHENGYUANLIDUISHENGCHANGUOCHENGZHONGSHIYONGDEYUANLIAO、SHENGCHANDECHANPINHECHANSHENGDEFEIWUDENGJINXINGCESUANDEYIZHONGFANGFA。

DIERSHILIUTIAO ZHIJIEXIANGHUANJINGPAIFANGYINGSHUIWURANWUDEQIYESHIYEDANWEIHEQITASHENGCHANJINGYINGZHE,CHUYIZHAOBENFAGUIDINGJIAONAHUANJINGBAOHUSHUIWAI,YINGDANGDUISUOZAOCHENGDESUNHAIYIFACHENGDANZEREN。

上海11选5DIERSHIQITIAO ZIBENFASHIXINGZHIRIQI,YIZHAOBENFAGUIDINGZHENGSHOUHUANJINGBAOHUSHUI,BUZAIZHENGSHOUPAIWUFEI。

上海11选5DIERSHIBATIAO BENFAZI2018NIAN1YUE1RIQISHIXING。 


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