The environmental protection tax law is the first single-line tax law in China to embody the "green tax system". It will be officially implemented on January 1, 2018. Introduction of a green taxes is promoting the construction of ecological civilization of the CPC central committee and the state council, to carry out the concept of green development of major strategic measures, designed to protect and improve the environment, reduce the pollutant emission, promote the construction of ecological civilization. Its introduction means that the transformation of China's multi-year pollution charge system into an environmental tax system will begin.
It is important to note that the entire tax taxable pollutant species did not specifically listed in VOCs, according to authoritative expert, mainly considering the VOCs sort is more, tax management is more complex, so the final will not VOCs included in the items. VOCs are not in the tax category, but benzene, toluene, formaldehyde, phenol and other dozens of types of VOC have been included in the tax scope, there is a clear tax amount. It can be seen clearly from the list of "air pollution equivalence values". From the current voice of the industry, VOCs will be included in the scope of environmental protection tax in the future.
It is worth noting: there are two things need not pay tax, one is not directly discharge taxable pollutants into the environment (such as catering enterprises into the municipal waste water pipe network) does not need to pay the green taxes, 2 it is individual citizens do not belong to the taxpayer, don't have to pay a green taxes.
It is worth noting: the whole tax taxable pollutant species did not specifically listed in VOCs, according to authoritative expert, mainly considering the VOCs sort is more, tax management is more complex, so the final will not VOCs included in the items. VOCs are not in the tax category, but benzene, toluene, formaldehyde, phenol and other dozens of types of VOC have been included in the tax scope, there is a clear tax amount. It can be seen clearly from the list of "air pollution equivalence values". From the current voice of the industry, VOCs will be included in the scope of environmental protection tax in the future.