作者 | 上海泽晟环境技术有限公司 陆雅珺、亓梦圆、邱文轩
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《中华人民共和国环境保护税法》是於2018年1月1日开始实施的一种新的税收制度, 其实质上是现行的排污费制度向环保税制度平稳转移的开始, 既依照本法所规定征收环境保护税的，不再征排污费。所以准确了解《环保税法》的规定也是各企业的当务之急。根据我国《环保税法》, 其对计税依据，税额，应纳税额，税收减免，征收管理等都做出了具体规定。
“Environment protection tax law of the People’s Republic Of China” is a new tax system adopted at the Twelfth National People's Congress of the People's Republic of China which has come into force on January 1st 2018. Even though it is a tax system newly established， however this new policy is essentially the process where pollutant discharge fee is in transformation to environment protection tax law. In other words, when subject of tax payment paid tax fees in accordance to “Environment protection tax law”, they are no longer in duty to pollutant discharge fees. Tax basis、tax amount payable、tax collection administration and so on is all regulated by this law.
一. 应税污染物是什么？其计税依据及税额该如何确认？
What are taxable pollutants? How are tax basis and tax amount determined?
应税污染物是指由本法所规定的大气污染物、水污染物、固体废物和噪声。既在该税收关系中的征税对象便是应税污染物。而根据我国《环保税法》规定，征税对象的不同其计税依据也会改变.
Taxable pollutants refers to air pollutants, water pollutants, solid wastes and noises as prescribed to environmental tax law. It is essential for subject of tax payment to determine the tax basis and tax amount, however as different pollutants has different basis and amount, hence it is inevitable for subjects to clarify which kind of taxable pollutant they produce to determine the exact amount of tax needed to pay.
对于不同的征税对象除了计税依据上面的差异，税额也有着一定的差异； 而税额也是由《环境保护税税目税额表》来确定的。需特别注意的是由于各地区环境承载能力及污染物排放状况都有不同，因此，各省（市、自治区）人民政府可以在《环境保护税税目税额表》规定的税额幅度内确定本地区的具体适用税额。
Apart from having different basis in regards to different pollutants, tax amount also differs, tax amount is as prescribed in “The Schedule of Tax Items and Tax Amounts of Environmental protection tax”. Nevertheless, due to areas having different environment carrying capacities and status quo of pollutant discharges, the people’s government of all provinces, autonomous regions and municipalities under Central Government are able to adjust tax items and tax amounts. After reporting to the standing committees of the people's congresses at the same levels for decision, decisions shall be deemed as legitimate source for tax amount/ tax items.
对于不同的征税对象除了计税依据上面的差异，税额也有着一定的差异； 而税额也是由《环境保护税税目税额表》来确定的。需特别注意的是由于各地区环境承载能力及污染物排放状况都有不同，因此，各省（市、自治区）人民政府可以在《环境保护税税目税额表》规定的税额幅度内确定本地区的具体适用税额，
Apart from having different basis in regards to different pollutants, tax amount also differs, tax amount is as prescribed in “The Schedule of Tax Items and Tax Amounts of Environmental protection tax”. Nevertheless, due to areas having different environment carrying capacities and status quo of pollutant discharges, the people’s government of all provinces, autonomous regions and municipalities under Central Government are able to adjust tax items and tax amounts. After reporting to the standing committees of the people's congresses at the same levels for decision, decisions shall be deemed as legitimate source for tax amount/ tax items.
二、应纳税额的确定
Calculation for Tax amount payable
环境保护税中，应纳税额为应税污染物的计税依据X具体适用税额
Tax amount payable= Tax basis of taxable pollutants X Tax amount.
企业同时需要注意其排放量的计算也是由法律所规定的，其计算方法与顺序为
Attention should be paid to that the calculation of discharges is also regulated by “Environment tax law”, the amount of discharges is determined as follow(In respective descending order):
在实际计算应纳税额的时候，根据征收对象的不同计算过程也有差异.
When calculating different taxable pollutants, the calculation process will not be the same.
1、应税固体废物
Taxable solid waste
在应税固体废物的应纳税额计算时我们应当首先了解固体废物排放量的计算方法，我们可以得出：
To have the exact tax amount payable in regards to solid waste, the first step is to calculate the discharge amount of solid waste. According to Article 5 of “Regulations for the implementation of environmental tax law”:
固体废物的排放量=当期产生量 -当期贮存量 -当期处置量 -当期综合利用量
Discharge amount of solid waste=Production of current period-storage capacity of current period–disposable amount of current period–comprehensive utilization of current period
而当有了固体废物的排放量后其应纳税额即为 固体废物的排放量 X 适用税额.
After the calculation of discharge amount, the tax amount payable could be calculated as of follow: Tax amount payable= Discharge amount of solid waste X tax amount.
2、应税大气污染物&应税水污染物
Taxable air pollutants & Taxable water pollutants
在得出污染当量数后，我们便可根据环保法有关大气污染物及水污染物的规定来计算应纳税额。需要注意，根据《实施条例》中的规定，当企业是从两个以上排放口排放应税污染物时，需对各排放口应税污染物分别计算征收环保税。
Pollution equivalents is the basis to calculate the tax amount payable of taxable air pollutants& taxable water pollutants. Note in mind, in accordance to “Regulations for the implementation of environmental tax law”, calculations should be done to each discharge outletor (i.e drains, pipes).
2.1 大气污染物
Taxable air pollutants
每一排放口或者没有排放口的应税大气污染物，按照污染当量数从大到小排序,对前三项污染物征收环境保护税； 既应税大气污染物应纳税额为
Of the air pollutants discharged from each discharge outletor or which no discharge outlet is established, the first three items of pollutants ranked in descending order of pollution equivalents shall be subject to environmental protection tax, hence as below:
污染当量数（前三项） X 具体适用税额。
《中华人民共和国环境保护法》第九条
Tax amount payable= Pollution equivalents(Top three pollutants) X Tax amount
例1：北京某企业涂装生产线有两个废气排放口（A,B），经委托监测，得知各排放口的非甲烷总烃、颗粒物、苯、甲苯、二甲苯、二氧化硫、氮氧化物浓度，如何计算该企业当月的大气污染物应税额？
步骤一：查《应税污染物和当量值表》，可确定废气中的苯、甲苯、二甲苯、二氧化硫、氮氧化物需计算当量数；
步骤二：根据监测结果，可知各排放口的工作时间、排放速率和物质的排放浓度，下面仅以苯为例：
苯排放量=排放速率×工作时间×排放浓度 （单位：千克）
由于有两个排放口，因此会得到两组实际排放量：苯排放量A 、苯排放量B
其他物质的排放量以此类推。
步骤三：根据苯的实际排放量和《应税污染物和当量值表》中对应的当量值（0.05kg)，
则各排放口当月苯当量数为，苯当量数A=苯排放量A/0.05
苯当量数B=苯排放量B/0.05
其他物质的当量数以此类推。
步骤四：分别将A,B排放口的污染物当量数从大到小排列，取前三项，Amax1、Amax2、Amax3、Bmax1、Bmax2、Bmax3即为该企业当月的大气污染物当量数。
步骤五：根据北京的大气污染物税额标准（12元/污染当量），计算各排放口的应税额
A排放口：（Amax1+Amax2+Amax3）×12
B排放口：（Bmax1+Bmax2+Bmax3）×12
两排放口应税额累加，即为该企业当月大气污染物应税额。
2.2应税水污染物
Taxable water pollutants
每一排放口的应税水污染物区分第一类水污染物和其他类水污染物，按照污染当量数从大到小排序，对第一类水污染物按照前五项征收环境保护税，对其他类水污染物按照前三项征收环境保护税。 既应税水污染物应纳税额为：
Of the water pollutants discharged from each discharge outletor, pollutants are classified into two categories. Calculate the two category separately, the first five pollutants ranked in descending order of pollution equivalents in category 1 and the first three pollutants ranked in descending order of pollution equivalents of all other water pollutants(Category 2& other pollutants) shall be subject to environmental protection tax, hence as below:
污染当量数（第一类前五项、其他类前三项）X 具体适用税额.
《中华人民共和国环境保护法》第九条
Tax amount payable= Pollution equivalents(Top five pollutants of category 1& Top three pollutants of other pollutants) X Tax amount
企业应该计算各污染物的当量数并自行排序大小来进行申报，但要注意的是根据《应税污染物和当量值表》在第二类水污染物中, 对于生化需氧量、化学需氧量及总有机碳这三个污染物每一个排放口只对一项进行征收。
Enterprises and other subjects are obligated to calculate and identify the pollution equivalents, however there are also regulations regarding certain pollutants. In accordance to “The Schedule of Taxable Pollutants and Equivalent Values”, even though BOD、COD and TOC (All category 2)discharged by every outletor could lead to three different pollution equivalents, however only the substance with highest pollution equivalents will be taken into calculation. In other words, for every outletor which discharge the three pollutants, only 1 of the three could be used as pollutants to determine pollution equivalents.
3、应税噪声
Taxable Noises
在计算应税噪声应纳税额的时候，工业噪声税根据超标分贝数按月缴纳350-11200来征收； 既根据超过国家规定标准的分贝数对应的具体数值。
在企业自行计算分贝时，也应当注意国家对于测量时的标准，包括
1）当一个单位边界上有多处噪声，以超标最高处计算应纳税额
2）当延边界长度超过100米时，需按照两个单位计算应纳税额
3）对昼夜均超标的，分别计算征收
4）声源一个月超标不足15天的，减半计算应纳税额。
When calculating taxable noises, the tax amount payable is determined by the excess of decibels in accordance to the law. When recording decibels, there are also rules to be followed, such as:
1) When multiple noise source are allocated within one unit, the noise which has the most excess of decibels to standards shall be deemed as the basis to calculate taxable noises.
2) When two noise’s boundary length distant is 100 meters away, taxable noises shall be calculated accordingly.
3) When excessing the standard decibels in both daytime/nighttime, calculations should be conducted separately.
When excess of decibels last for less then 15 days within a month, a 50%-off tax reduction could be given.
例2：上海某企业当月在A、B两处作业场所均存在噪声超标，其中A处为夜间噪声超标，其北侧厂界上有x,y两处噪声超标，两处距离不足100米，分别超标1~3分贝和7~9分贝，超标天数为14天；B处为昼、夜均噪声超标，其南侧厂界上有s,t两处噪声超标，分别为超标1分贝～3分贝、超标7分贝～9分贝，两处距离110米，昼超标天数为10天，夜超标天数为16天。如何计算该企业当月噪声污染应税额。
步骤一：该企业内有A，B两处作业场所噪声超标，需分别计算税额。
步骤二：A场所，北侧厂界上的超标点x,y距离不足100米，按最高一处的超标声级计算税额，则为1400元，考虑到超标天数未满15天，税额减半，实际应缴纳的税额为1400/2=700元。
步骤三：b场所，南侧厂界上的超标点s,t距离110米，应分别计算纳税额，并且两处昼夜均超标，需分别计算昼、夜税额后累加
s处：税额为350/月，昼超标天数未满15天，税额减半，夜按整月计算，则实际缴纳税额为350/2+350=525元
t处：同理，实际缴纳税额为1400/2+1400=2100。
则b场所应纳税额为525+2100=2625元。
该企业当月噪声污染应纳税总额为700+2625=3325元
4、特殊情况
Exceptional situations
在一般情况下其计税依据是根据法律的规定而确定的，然而法律同时有规定在特定违法事实存在的情况下，其应以当期污染物的产生量作为其污染物的排放量。另外,根据《环保税法》附则中对于特定产业的计算也做出相应的规定。
Under the circumstances of in accordance to the law, tax amount payable calculation is certain; however the law also provided provisions where the amount of production is used as the pollutants discharged in calculations.
例3：南京市某医院，床位350张，每月按时消毒，无法计量月污水排放量，该如何计算纳税额。
步骤一：查《应税污染物和当量值表》，医院有按时消毒，但无法计量污水排放量时，污染当量值为0.14床，
则医院当月的水污染物当量数=350÷0.14=2500
步骤二：根据江苏省环境保护税适用税额标准，大气污染物税额标准为8.4元/污染当量.
则当月医院的水污染物应纳税额为2500×8.4=21000元
三、减免优惠政策
温馨提示 Helpful tips for enterprises
问：公司用车需缴纳环保税吗？
Ask：Are cars registered under enterprises subjected to environment protection tax law？
答：现行税制中已经有车船税、消费税、车辆购置税等税种，对汽车的生产、使用环节进行税收调节，其中车船税、消费税按排量征税，已体现了税收调节和经济补偿。因此机动车等移动污染源排放的污染物暂免征收环保税。
Answer：Under the current tax system, tax regulations subjected to vehicles takes place during the production of vehicles and the usage of vehicles, such as vehicle and vessel tax, vehicle purchase tax and so on. The air pollutants discharged by vehicles has already been taken into account by government revenue collecting department under certain tax regulations, hence cars registered under enterprises is currently not subjected to environment protection tax.
问：某企业总部在市区，但产生废气排放的作业现场在市所辖某县，原来是向市环保局缴纳废气排污费，现改缴环境保护税后，应在哪里申报缴纳？
Ask：An enterprise is located at downtown of city A, however the facility producing air pollutants is located in county B. Prior to the validity of environment protection tax law, the enterprise paid pollutant discharge fee to the city environmental department, however now that environment protection tax law is in force, who or where shall the enterprise make tax declaration to?
答：纳税人应该向污染物排放地税务机关申报缴纳环保税。大气污染物排放地是指排放口所在地，所以应该向县主管税务机关申报缴纳环保税。
Answer：Subjects are obligated to make tax declaration to the local government revenue collecting departments of which pollutant discharged take place. In this case the air pollutants is released in county B, hence the collecting department shall be the county’s government revenue collecting department.
问：公司目前是按季度进行委托监测，环保税要求按月计算，按季申报，这是否意味着需要企业将监测频次调整为1次/月？
Ask：An enterprise’s discharge data is now monitored by an entrusted organization each season, however as the environment protection tax law is in force, Environmental protection tax law states enterprises should calculate environment protection tax by month and declare by season. Does this mean that the frequency of monitor should be adjust to be done monthly?
答：按月计算，仅是计税要求，非监测频次要求，因此不需要调整。
Answer：False, calculation is the only requirement in accordance to Environment protection Tax Law, the frequency of monitor is not regulated by the law.
环境保护税基础信息采集表包括1张主表和4张附表，先填主表，再分类填报附表。
报表那么多，具体怎么填？
环境保护税基础信息采集
《环境保护税基础信息采集表主表》用于采集纳税人基本信息、主要污染物类别以及应税污染物排放口等相关信息项，环保税纳税人首次申报或环保税基础信息变更必须填报此表（按次简易申报的除外）。
《环境保护税基础信息采集表附表1-4》分类填写，特别注意的是若《附表1大气、水污染物基础信息采集表》中“污染物排放量计算方法”为“排污系数”，请先采集《附表4产排污系数基础信息采集表》。
↓扫码查看填报视频↓
电局操作：环境保护税基础信息采集（一）
电局操作：环境保护税基础信息采集（二）
3
《环境保护税申报A表》
填报环境保护税申报A表：
找到【环境保护税申报A表】，点击【填写申报表】进入环境保护税纳税申报表（A类）后，页面主要由两部分组成，左侧为“报表列表”，右侧为填表页面。环境保护税纳税申报表（A类）主表中的主要申报信息是根据纳税人填写附表相关应税污染物计算结果及减免税计算结果后自动显示，所以请先填附表，再填主表。注意：纳税人依法享受应税污染物减免税才需填报《环境保护税减免税明细计算报表》。
↓扫码查看填报视频↓
电局操作：环境保护税纳税申报表A类
4
《环境保护税纳税申报表B类》
填报环境保护税申报B表：
找到【环境保护税申报B表】，点击【填写申报表】进入环境保护税纳税申报表（B类）后据实填报。
↓扫码查看填报视频↓
电局操作：环境保护税纳税申报表B类
您可能遇到的困难
不会操作？
扫码浏览教学视频。
2
避免系统超时导致数据保存失败？
请控制录入时长，并及时保存。
3
需要修改某个已保存提交的主要污染物类别？
进入环境保护税基础信息采集主表，修改该污染物类别对应的排放口税源采集信息，点击【保存】。如需修改固体废物基础信息采集，直接进入附表二修改相关内容，点击【保存】。
4
需要删除某个已保存提交的主要污染物类别？
进入环境保护税基础信息采集主表，找到“主要污染物类别”一栏，删除某个污染物类别，然后【删除】该污染物类别对应的排放口税源采集信息，最后点击【保存】。如需删除固体废物信息采集，在采集主表的污染物类别删除“固体废物”，然后点击【保存】。
5
纳税人没有核定环保税，但系统有显示环保税相关采集和申报表功能，那是否需要申报？
属于环保税的纳税人则需要申报，系统无需税务机关核定也能申报。
6
纳税人做环保税信息采集时，发现税源编号没有自动带出，该栏为带星号但又无法手工填写，如何处理？
“税源编号”在纳税人首次申报时无需填写，由税务机关的管理系统根据纳税人的排放口或噪声源信息赋予编号，包含各附表的排放口税源编号及噪声税源编号。
7
纳税人操作环境保护税信息采集或申报时，系统一直提示“正在搜索”“正在加载中”等缓慢的现象，如何处理？
（1）请确认纳税人使用IE8及以上浏览器；
（2）重置IE。
8
纳税人按排污许可证载明的经度、纬度填写，但系统提示输入有误，经度和纬度的取值范围是多少？
系统会按照地理规则经度是-180到180，纬度是-90到90进行校验。如果纳税人排污许可证的不在规则内，那么建议联系发证机关是否数据错误。
9
在环保税信息采集操作保存时，系统提示：所选品目不存在于代码表中，如何处理？
由于系统屏蔽“其他大气污染物、其他固体废物（含半固态、液态废物）、其他畜禽”征收品目，所以会出现提示采集表中征收品目101211999、101212499、101213099不存在代码表中。所以，请勿随便套用其他，因为要判断是否属于应税污染物，如不在范围内，建议不进行采集。
10
环境保护税基础信息采集表中“税源有效期”如何填写？
税源有效期起填写纳税人纳税义务发生的时间（即排放应税污染物的时间），最早不能早于2018年1月1日。税源有效期止填写排放口或噪声源灭失的时间（即纳税义务终止时间），如无法确定，可以不填写，系统自动带出2099-12-31。（系统默认税源有效期起为某月的第一天，税源有效期止为某月的最后一天。）
如果还有疑问，欢迎拨打12366纳税服务热线。（申报内容来源：广州地税）
编辑：符莉曼
自主竣工验收
清洁生产审核
排污许可核查
