第五条

Article 5

第五条   

应税污染物的计税依据，按照下列方法确定：

（四）应税建筑施工噪声按照施工单位承建的建筑面积确定；应税工业噪声按照超过国家规定标准的分贝数确定。

附表1环境保护税税目税额表

建筑施工噪声：建筑面积每平方米3元

对于建筑施工噪声污染的问题：

-          每平米3元是一次性征收，还是按月按年在施工期内征收？

How will the 3 RMB per Sqr meter for construction site noise be calculated, one-off or by month / year?

-          条款的目的在于施工造成的噪声污染，但是这种污染情况根据施工地点的不同影响是不同的，比如一个偏远工业区周围没有居民住宅的建筑施工工地和位于人口密度大的中心地带的工地影响是很大的，采用一刀切的税额征收欠公平;

The noise impact depends on the location of construction site, e.g. those located in remote rural areas shall have much less damage than those located in downtown populated area.    Hence, it is not fair to adopt one flat rate for all the construction site;

-          如何定义工业噪声，包括建筑施工工地产生的噪音吗？如果包括的话，那么对于建筑工地，是否需要再另行缴纳工业噪声污染相关税。

-          How industrial noise is defined?  For example, will it be imposed on construction site on top of construction site noise?

-          当建筑施工噪声超标时征收噪声税似乎合情合理

It seems more reasonable to collect construction noise tax only when exceeding the standards

-          明确建筑施工噪声需缴纳税款的时间要求；

Clarify the payment term of environmental tax calculation for construction site noise

-          根据建筑施工地所在区域划分不同等级，并适用不同级别税率；

Differentiate the tax rate depending on the location of construction site;

-          明确工业噪声概念及是否建筑施工工地也适用。

Clarify the definition of industrial noise and whether the environmental protection tax will be imposed on construction site on top of tax on construction site noise?

-          [A1] [A2] 

第八条

Article 8

第八条  应税大气污染物、水污染物和固体废物的排放量，工业噪声的分贝数，按照下列分类方法计量：

Article 8    The volume of taxable air pollutants, water pollutants and solid waste discharged, and the decibels of industrial noise, shall be measured according to the following methods of classification:

     （一）纳税人安装、使用符合国家有关规定和监测规范的污染物排放自动监控仪器的，按照污染源自动监控数据核定计量；

(1) Where a taxpayer installs or uses automatic pollutant discharge monitoring and control instruments that are in compliance with relevant provisions and monitoring standards of the State, the automatic monitoring and control data of pollution sources shall be used for verification and measurement;

 （二）纳税人未安装、使用污染源自动监控仪器的，按照监测机构出具的符合国家有关规定和监测规范的监测数据核定计量；

(2) Where a taxpayer has not installed or used any automatic pollution source monitoring and control instruments, monitoring data in line with relevant provisions and monitoring standards of the State that are issued by monitoring agencies shall be used for verification and measurement;

 （三）纳税人不具备监测条件的，按照国家环境保护主管部门规定的排污系数或者物料衡算方法核定计算；

(3) Where a taxpayer does not possess the conditions for monitoring, the pollutant discharge coefficients or the methods for balanced materials-products calculation prescribed by competent environmental protection departments of the State shall be used for verification and calculation; and

 （四）不能按照上述方法认定的，按照环境保护主管部门规定的抽样测算办法核定计算。

(4) Where the volume of taxable air pollutants, water pollutants and solid waste discharged, and the decibels of industrial noise cannot be determined according to the aforesaid methods, the sampling and measurement methods prescribed by competent environmental protection departments shall be used for verification and calculation.

-            如果纳税人的检测结果和环保局检测结果不一致，以哪个检测结果为准？

If there exists a measurement result discrepancy between the taxpayer and EPB, what is the resolution?

-          如果纳税人的检测结果和环保局检测结果不一致，由双方共同任命公平合格第三方检测，以第三方检测结果为准，纳税人应当自第三方出具报告之日起15日内，向主管税务机关办理纳税申报并缴纳税款。

If there is a measurement result discrepancy  between taxpayer and EPB, the taxpayer and EPB jointly appoint a qualified third party to measure again, and the final report from the qualified third party should be the final supporting measurement result. The tax payer should furnish and pay tax within 15 days since the issuing date from the third party.

第十条和第十二条

Article 10 and 12

第十条：具有以下排放应税大气污染物和水污染物情形的，加倍征收环境保护税：

（一）污染物排放浓度值高于国家或者地方规定的污染物排放标准的，或者污染物排放量高于规定的排放总量指标的，按照当地适用税额标准的2倍计征；

（二）污染物排放浓度值高于国家或者地方规定的污染物排放标准，同时污染物排放量高于规定的排放总量指标的，按照当地适用税额标准的3倍计征。

第十二条   

纳税人排放应税大气污染物和水污染物的浓度值低于国家或者地方规定污染物排放标准50%以上，且未超过污染物排放总量控制指标的，省、自治区、直辖市人民政府可以决定在一定期限内减半征收环境保护税。

-          草案里的税收惩罚（第十条）和优惠政策（第十二条）依据的指标是按照排放浓度和总量一刀切。在实际操作中，可能不能有效起到打击污染和鼓励环保的目的。毕竟在实际生活中，是具体排放的污染物本身，而不是浓度，对环境污染造成了影响。

These incentive and punishment are assessed with reference to the concentration and gross quantity of pollutant, which in practice, may not be very effective and motivated.  It is the actual discharge of the pollutant rather than its concentration that primarily reflects its potential impact on the environment.

-          环保税法应鼓励企业采用先进的环保节能技术，使用清洁能源，并给予这些企业一定的财政支持，例如：环保税的减免等。

Environmental tax law should encourage enterprises to adopt advanced environmental protection and energy saving technologies or apply clean energy. Certain financial support such as environmental tax exemption etc. should be given to those enterprises.

-          不同于现在的笼统做法，建议税收惩罚和优惠按照具体排放的体量计算，并根据排放具体量的增减调整惩罚和优惠，而不仅仅是2倍、3倍或者50%。

It is suggested that these incentive and penalties shall be calculated by load, t/d or kg/d of emissions rather than by concentration or quantity of discharge.

-          对企业采用先进的环保节能技术，使用清洁能源的，给予减免环保税的税收优惠。For the enterprises with advanced environmental protection and energy saving technologies or application of  clean energy, environmental tax should be exempted

-          建议在细则中明确征收的环保税应专款专用。
We suggests that the detailed implementation rules should clarify that the collected tax be used for environmental protection purposes only

第十四条

Article 14

各级政府应当鼓励企业事业单位和其他生产经营者加大环境保护建设投入，对企业事业单位用于污染源自动监控专用设备的投资予以资金和政策的支持。

Governments at all levels should encourage enterprises, institutions and other production units to increase investment on environmental protection. For the enterprises, institutions installed automatic monitoring facilities for its pollutants, the investment should be supported by the dedicated funding and policy.

-            税收优惠适用的范围过窄，与《中华人民共和国环境保护法》的规定不相对应。

Scope of the applicable tax benefits is too narrow, inconsistent with Environmental Protection Law People's Republic of China

-            《环境保护法》已修订通过并自2015年1月1日起施行。第二十一条规定“国家采取财政、税收、价格、政府采购等方面的政策和措施，鼓励和支持环境保护技术装备、资源综合利用和环境服务等环境保护产业的发展”。与之对应的《环境保护税法》应该明确对“环境保护技术装备、资源综合利用和环境服务”予以资金和政策支持，而非仅限于企事业单位用于污染源自动监控专业设备。

Environmental Protection Law has been revised and has been in effect since January 1, 2015. Article 21, The State adopts policies and measures in terms of fiscal assistance, taxation, prices and government procurement to encourage and support the environmental industries such as environmental protection equipment, comprehensive utilization of resources technics, environmental services and etc. Therefore, it is not just limited to the enterprises installed automatic monitoring facilities for its pollutants.

-            相应税收优惠政策应该根据新环境保护税法的范围进行相应调整。

The respective tax incentives should be adjusted to the range of new environmental protection tax law.

-            与《排污费征收标准管理办法》比较，环境保护税法增列了“噪声污染”税目，但是，根据现行税收法规的规定，噪声污染监控设备不能享受按专用设备投资额的10%抵免当年企业所得税应纳税额的企业所得税优惠。

Compared with Management Approach on Collection of Pollutants Discharge Fee, noise pollution tax item is the addition of the Environmental Protection Tax. However, noise pollution monitoring equipment is not entitled to offset 10% of special equipment investment for the payable income tax of the company in the year.

-            财政部国家税务总局《关于执行环境保护专用设备企业所得税优惠目录节能节水专用设备企业所得税优惠目录和安全生产专用设备企业所得税优惠目录有关问题的通知》（财税[2008]48号）规定企业自2008年1月1日起购置并实际使用列入《目录》范围内的环境保护、节能节水和安全生产专用设备，可以按专用设备投资额的10%抵免当年企业所得税应纳税额；企业当年应纳税额不足抵免的，可以向以后年度结转，但结转期不得超过5个纳税年度。 需要根据《环境保护税法》的征收范围和经济社会发展需要，国家有关部门应适时对《目录》内的项目进行调整和修订。

Notice on <Implementation of enterprise income tax preferential directory for environmental protection special equipment, enterprise income tax preferential directory for energy-saving water-saving equipment and enterprise income tax preferential directory for the safe production special equipment  (Tax [2008] No. 48)>, issued by State Administration of Taxation, Ministry of Finance has been effective since January 1, 2008,  It is said 10% of the investment of special equipment on environmental protection, energy saving, water saving can offset the  payable income tax of the company in the year. Enterprises whose amount of taxes payable are insufficient to offset in the year can be carried forward to subsequent years, but the carry-over period should be no more than 5 taxable years.  The scope of the Directory will be adjusted and revised in due course in accordance with the scope of Environmental Protection Law and the national economic and social development.

-            明确对“环境保护技术装备、资源综合利用和环境服务”予以资金和政策支持。To state clearly that environment protection technology, resources comprehensive utilization and environment services" shall be given financial and policy support.

-            根据国家的经济社会发展以及企业所得税优惠政策的实施情况，有关部门对财税【2008】48号规定《目录》内的项目进行调整和修订。[A3] 

The[A4]  scope of the Directory [2008] No.48 will be adjusted and revised in due course in accordance with the national economic and social development and preferential corporate income tax  [A5] 

-            国家有关部门对资源综合利用和环境服务的增税税优惠政策进行相应调整和修订。

Tax incentives policy on comprehensive resources utilization and environment services shalled be adjusted and amended properly.

第四章

Chapter 4

税收优惠

Tax Incentives

-            目前在排污费制度下，某些地方政府制定了比中央规定更有针对性的、层次更为丰富的优惠政策。例如，针对二氧化硫的排放，当排放值低于规定排放限值的25%时，减按30%征收排污费；排放在25%-50%间的，减半征收。这些更为细致的优惠政策有效地激励了企业尽最大努力减少污染物排放。

Under the current Waste Disposal Fee regime, certain local governments are providing more layers of incentives on more specific pollutants than the policies provided by the central government.  For example, on the emission of SO2, when the actual emission is less than 25% of the stipulated limit, waste disposal fee can be reduced to 30% of the standard rate; when the actual emission is between 25% and 50% of the limit, waste disposal fee can be reduced by 50%. These more particular incentive policies have effectively encouraged the enterprises to make their best efforts in reducing pollutant emission.

-            而环保税法（草案）仅规定所有污染物排放低于规定限制的50%时，可以减半征收环保税。这样，企业就没有动力将污染物排放进一步从50%降至25%。According to the Environment Protection Tax Law (draft), on all types of pollutants, when the actual emission is lower than 50% of the stipulated limit, the tax can be reduced by 50%.  Therefore, the enterprises will not be motivated to further reduce the pollutant emission from 50% to 25% of the limit.

-            建议环保税法给予地方政府根据当地情况制定更为细致的优惠政策的权力，以达到最大的环保激励效果。It is suggested the tax law grants local people’s governments with the authority to provide more particular tax incentives based on local situations so as to maximize the effect of tax incentives in promoting environment protection.

第五章

Chapter 5

征收管理

Tax Administration

-            目前的环保税法（草案）并没有给出纳税申报表样式、取数口径等纳税申报细节，我们理解后续会有进一步实施细则出台，使环保税的申报缴纳具有操作性。

The Environment Protection Tax Law (draft) does not provide more tax compliance details like tax return, data source, etc.  We understand there will be implementation details published later on to make the environment protection tax filing and payment practical.

-            建议税法正式颁布后尽快出台实施细则，方便纳税人提前就新税种申报缴纳进行准备。

It’s suggested to release the relevant implementation details soon after the tax law is officially published to allow the taxpayers more time in making preparation for the new type of tax filing.

第十九条

Article 19

纳税人应当自纳税期限届满之日起15日内，向主管税务机关办理纳税申报并缴纳税款。纳税人应当对申报的真实性和合法性承担责任。

The taxpayer shall complete the formalities for taxes declaration and pay taxes to the competent tax authorities within 15 days from the date of expiry of the tax period. Taxpayers shall be responsible for the authenticity and legality of the declaration.

-            从应税污染物种类和数量的确认、到申报、再到缴纳税金需在15天内完成。根据实际操作经验，跨两个政府部门办事，时间过紧，尤其是对于按月申报环境保护税。我公司建议延长到30天。

All tasks from confirming the type and quantity of taxable pollutants, filing tax return, to making tax payment be completed within 15 days. Based on our practical experiences, this is too tight as it involves dealing with more than one governmental agency. Considering the environmental protection tax is filed and paid on monthly basis,

-            建议延长到30天.

We suggest to extend to 30 days.

第二十八条

Article 28

第二十八条  本法施行后，对依照本法规定征收环境保护税的，不再征收排污费。原由排污费安排的支出纳入财政预算安排。

Article 28    Once this Law comes into effect, pollutant discharge fees shall no longer be levied where environmental protection tax is levied in accordance with this Law. Expenditure previously covered by pollutant discharge fees shall be arranged under fiscal budgets.

-            不征收环境保护税的，是否仍然可以征收排污费？Where the EP tax is not levied, are the pollutant discharge fess still collected?

-            本法施行后，环境保护税取代排污费的征收，不再征收排污费。

Once this Law comes into effect, EP tax replace pollution discharge fee,  no levy  pollution discharge fee.