Resolution of the Standing Committee of the Jiangxi Provincial People's Congress on approving the Pr

(Adopted at the 36th Meeting of the Standing Committee of the 12th People's Congress of Jiangxi Province on November 30, 2017)

The 36th meeting of the Standing Committee of the 12th People's Congress of Jiangxi Province reviewed the plan submitted by the provincial People's Government on the amount of applicable tax and the number of taxable pollutants in Jiangxi Province (draft). The meeting agreed to the review report on the Project Number of applicable taxes and taxable Pollutants of environmental protection Tax in Jiangxi Province (draft) put forward by the Financial and Economic Committee of the Provincial People's Congress, and decided to approve the project number of applicable taxes and taxable pollutants of environmental protection tax in Jiangxi Province.

Environmental protection tax applicable tax and the number of taxable pollutants project in Jiangxi Province

1.The applicable tax standard for environmental protection tax

1. According to the Environmental Protection Tax Law of the People's Republic of China (hereinafter referred to as the Environmental Protection Tax Law), the tax amount of taxable air pollutants per pollution equivalent is 1.. 2 yuan to 12 yuan, the taxable water pollutants per pollution equivalent tax of 14 yuan to 14 yuan, each province within the prescribed range of tax specific applicable tax. According to the principle of shifting taxes and fees, our province implements the minimum limit standard for the applicable tax of taxable air pollutants and taxable water pollutants, that is, the applicable tax of taxable air pollutants is 1.2 yuan per pollution equivalent; The applicable tax for taxable water pollutants is 1.4 yuan per pollution equivalent.

2.Number OF TAXABLE POLLUTANT ITEMS at the same outlet

The number of taxable pollutant items at the same outlet shall not be increased, and environmental protection tax shall be levied in accordance with the number of items stipulated in the Environmental Protection Tax Law. That is, for each taxable atmospheric pollutant at an outlet or without outlet, environmental protection tax shall be levied on the first three pollutants according to the order of their pollution equivalents. The taxable water pollutants of each outlet shall be distinguished from other types of water pollutants according to the Table of Taxable Pollutants and Equivalent Values attached to the Environmental Protection Tax Law, and sorted according to the equivalent number of pollutants from large to small. Environmental protection tax shall be levied on the first five types of water pollutants, and on other types of water pollutants according to the first three types of water pollutants.