環(huán)保稅4月1日首征四川萬(wàn)余納稅戶(hù)如何繳納？--四川眾力達環(huán)?？萍加邢薰?/title> <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head>  <body class="body1"> <div style="position:fixed;left:-9000px;top:-9000px;"></div> <div class="9bfbbbd" id="getValues" value="article_content" style="display:none;"></div> <div class="bb1fddf" id="getParams" value='a:3:{s:2:"_m";s:11:"mod_article";s:2:"_a";s:15:"article_content";s:10:"article_id";s:3:"130";}' style="display:none;"></div> <div class="fbdfbbb" id="main_div"> <div class="bbd5bdd" id="top"> <div class="1b11fbd" id="header"> <div class="f1ff7db" id="logo"> <div class="bfdfbfb" id="MODBLK_88" class="mod_block media_image mb_logo_block"> <div id="dfddfbb" class="flash_image"> <img src="upload/image/bIOhVyeK.png" alt="" /> </div> </div> </div>  <div id="df1d1bd" class="switch_langbar" > <a href=./wap/ class=wapdiv target=_blank>手機版</a> <span id="5f1f1f5" class=wapdiv id="weixin"> <a class="jiathis_button_weixin" href=#><img border=0 src=http://common.js.zui88.com/js/weixin.png width=12 /> 分享到微信</a> </span> </div>  </div> <div class="fffb1bb" id="nav"> <div class="dbdddb1" id="MODBLK_91" class="mod_block mb_56YrvV58_block"> <div id="b5fb1bf" class="nav_l"></div> <ul id="nav_rZuhM5" class="navigation"> <li> <a href="index.php?_m=frontpage&_a=index" > 網(wǎng)站首頁(yè)</a> </li> <li> <span><a href="index.php?_m=mod_static&_a=view&sc_id=2"> 關(guān)于我們</a> <ul> <li> <a href="index.php?_m=mod_static&_a=view&sc_id=2" > 公司簡(jiǎn)介</a> </li> <li> <a href="index.php?_m=mod_static&_a=view&sc_id=6" > 公司環(huán)境</a> </li> <li> <a href="index.php?_m=mod_static&_a=view&sc_id=7" > 經(jīng)營(yíng)理念</a> </li> </ul></span> </li> <li> <span><a href="#"> 新聞中心</a> <ul> <li> <a href="index.php?_m=mod_article&_a=fullist&caa_id=11" > 眾力達新聞</a> </li> <li> <a href="index.php?_m=mod_article&_a=fullist&caa_id=12" > 行業(yè)動(dòng)態(tài)</a> </li> </ul></span> </li> <li> <span><a href="index.php?_m=mod_product&_a=prdlist&cap_id=75"> 設備及施工展示</a> <ul> <li> <a href="index.php?_m=mod_product&_a=prdlist&cap_id=76" > 除塵設備及施工</a> </li> </ul></span> </li> <li> <span><a href="index.php?_m=mod_article&_a=fullist&caa_id=15"> 成功案例</a> <ul> <li> <a href="index.php?_m=mod_article&_a=fullist&caa_id=14" > 環(huán)保案例</a> </li> </ul></span> </li> <li> <span><a href="#"> 技術(shù)支持</a> <ul> <li> <a href="index.php?_m=mod_static&_a=view&sc_id=8" > 解決方案</a> </li> <li> <a href="index.php?_m=mod_static&_a=view&sc_id=9" > 電機啟動(dòng)器</a> </li> <li> <a href="index.php?_m=mod_static&_a=view&sc_id=10" > 主風(fēng)機選型</a> </li> </ul></span> </li> <li> <a href="index.php?_m=mod_static&_a=view&sc_id=11" > 企業(yè)招聘</a> </li> <li> <a href="index.php?_m=mod_static&_a=view&sc_id=12" > 電子地圖</a> </li> <li> <a href="index.php?_m=mod_message&_a=form" > 在線(xiàn)留言</a> </li> </ul> <div id="dfdbbff" class="nav_r"></div> </div> </div> </div> <div class="7d1bf1d" id="mainmain"> <div class="7df111f" id="main_con" class="web_bg"> <div class="fdbbd11" id="right"> <div class="1f511bf" id="MODBLK_1135" class="mod_block mb_DBBCrz0v_block"> <h3 class="blk_t">公司簡(jiǎn)介</h3> <div id="dffbf5f" class="list_con company_intro"> <p align="left"><img src="upload/image/xx40-17dsbbu.jpg" width="192" border="0" height="136" alt="" onclick="window.open('upload/image/xx40-17dsbbu.jpg')" style="cursor: pointer; float: left;" /></p><p> 四川眾力達環(huán)?？萍加邢薰臼菍?zhuān)業(yè)從事環(huán)保產(chǎn)業(yè)的高新技術(shù)企業(yè)，專(zhuān)注于鐵合金電爐、水泥、鋼鐵、火電等行業(yè)的工業(yè)廢氣除塵系統裝置的設計、制造、安裝等工程業(yè)務(wù)，以及水處理、固體廢棄物處理等環(huán)保型企業(yè)。公司擁有大批廢氣治理的權威專(zhuān)家、高級工程師、專(zhuān)業(yè)化的實(shí)施隊伍和現代化企業(yè)管理人才，這也是為客戶(hù)提供滿(mǎn)意服務(wù)的堅實(shí)保障。在工業(yè)硅電爐除塵、水泥立窯、水泥旋窯及庫底除塵技……</p><div id="b5bdbbd" class="list_more"><a href="index.php?_m=mod_static&_a=view&sc_id=2"><img src="template/1/images/more_37.jpg" width="32" height="9" border="0" /></a></div> </div><div id="f1ffdfb" class="list_bot"></div> </div> <div class="fbf1dbf" id="MODBLK_1136" class="mod_block mb_1fWDlxkz_block"> <style type="text/css"> .copyright .list_bot{display:none;} </style> <div id="fd7dbff" class="com_con"><p> <img src="upload/image/yewufanwei-3.png" width="267" border="0" height="334" alt="" onclick="window.open('upload/image/yewufanwei-3.png')" style="cursor: pointer;" /></p></div><div id="1fdbf5d" class="list_bot"></div> </div> </div> <div class="dbb7fdf" id="left"> <div id="dbbbdbd" class="web_bg"> <div class="dbddfdb" id="banner"> <div class="bffdbf7" id="MODBLK_89" class="mod_block media_image mb_banner_block"> <div id="bd115bd" class="flash_image"> ?<div style="margin-top:-22px;"> <STYLE type=text/css> #rotator_cndns12 { WIDTH: 663px; 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font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; letter-spacing: 1px; orphans: 2; widows: 2; line-height: 1.7em; text-align: justify; padding: 0px; margin: 0px;">從今年4</span><span style="color: rgb(77, 79, 83); font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; letter-spacing: 1px; orphans: 2; widows: 2; line-height: 1.7em; text-align: justify; padding: 0px; margin: 0px;">月1日起，我國首個(gè)綠色稅制主體稅種——環(huán)境保護稅正式施行，取代了施行近40年的排污收費制度。環(huán)保稅按季申報繳納，4月1日至18日是首個(gè)征收期。記者從四川省地稅局獲悉，四川正式識別并采集基礎信息的環(huán)保稅納稅人有一萬(wàn)余戶(hù)。</span></p><div id="b1bf1ff" class="artview" data-find="_3" style="padding: 6px 8px; margin: 0px 0px 10px; font-size: 12px; text-align: justify; color: rgb(68, 68, 68); font-family: Arial, ????, Helvetica, sans-serif, Verdana; line-height: 21px;"><div id="bf7d5bb" class="artview_intr" data-find="_2" style="padding: 5px; margin: 0px 0px 10px; line-height: 1.7em; color: rgb(134, 134, 134); background-color: rgb(245, 245, 245); border: 1px solid rgb(229, 229, 229); text-indent: 24px;"><span data-find="_1" style="padding: 0px; margin: 0px; widows: 2; background-color: rgb(255, 255, 255); text-indent: 0px;"><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　</span><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">誰(shuí)是納稅人?</span><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　直接向環(huán)境排放污染物的單位</span><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　在日常經(jīng)營(yíng)活動(dòng)中，很多企業(yè)事業(yè)單位，如工廠(chǎng)、醫院，甚至路邊小餐館也會(huì )產(chǎn)生水、大氣污染物或固體廢物，是否都該申報繳納環(huán)保稅?</span><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　“不是所有向環(huán)境排放污染物的單位都要申報繳納環(huán)保稅。”省地稅局相關(guān)負責人強調?！董h(huán)保稅法》規定，直接向環(huán)境排放應稅污染物的企業(yè)事業(yè)單位和其他生產(chǎn)經(jīng)營(yíng)者為環(huán)保稅的納稅人，應當繳納環(huán)保稅。</span><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　一家鄉鎮餐館，如其污水排進(jìn)排污管網(wǎng)進(jìn)入污水處理廠(chǎng)處理，是不需要申報繳納水污染物的環(huán)保稅的;如其污水直接排放到河流、田野、山坡等外環(huán)境中，則屬于環(huán)保稅納稅人，必須申報繳納環(huán)保稅。</span><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　從去年8月起，四川地稅系統對環(huán)保稅的納稅人進(jìn)行了逐步識別、認定，目前正式識別并完整采集基礎信息的環(huán)保稅納稅人有一萬(wàn)余戶(hù)。</span><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　其中黏土磚瓦建筑砌塊、白酒制造、醫院、家具制造等行業(yè)的企業(yè)數量占比較大。水泥、鋼鐵、火電、化工、石油等行業(yè)企業(yè)或將成為環(huán)保稅的納稅大戶(hù)。</span><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　據介紹，目前四川環(huán)保稅規模在稅收總收入中占比很小。國家開(kāi)征環(huán)保稅不是為了增加財政收入，而是為了構建綠色稅制，發(fā)揮稅收杠桿調節作用，引導企業(yè)既算經(jīng)濟賬又算環(huán)保賬，節能減排，助力實(shí)現建設美麗中國的總目標。</span><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　稅額如何?</span><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　四川稅額位于全國中間水平</span><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　《環(huán)保稅法》規定的環(huán)保稅的征稅對象為，直接向環(huán)境排放的應稅大氣污染物、水污染物、固體廢物和噪聲。</span><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　根據《環(huán)保稅法》授權，四川省人大制定并公布的四川環(huán)保稅具體適用稅額為：大氣污染物每污染當量3.9元，水污染物每污染當量2.8元。對比全國可知，四川環(huán)保稅額處于中偏下水平，較北京、天津、河北、上海、江蘇、河南等地低。</span><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　值得注意的是，四川大氣污染物稅額標準高于水污染物稅額標準。據介紹，這是根據四川環(huán)境保護實(shí)際成本確定的。因為四川地處盆地，大氣污染物治理成本較高。</span><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><br style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 18px;" /><span style="padding: 0px; margin: 0px; font-family: 'Microsoft Yahei', 微軟雅黑, 'STHeiti Light', 華文細黑, SimSun, 宋體, Arial, sans-serif; orphans: 2; letter-spacing: 1px; color: rgb(77, 79, 83); font-size: 14px;">　　根據測算，在污染物排放量相當的情況下，企業(yè)繳納的環(huán)保稅較之前同等條件下的排污費要多些，尤其部分鋼鐵、水泥等大氣污染物排放大戶(hù)繳納的環(huán)保稅可能會(huì )明顯高于之前繳納的排污費。這也促使環(huán)境治理外部成本內向化，倒逼高污染、高耗能產(chǎn)業(yè)轉型升級，推動(dòng)經(jīng)濟結構調整和發(fā)展方式轉變。</span></span></div><div id="bfd1b1f" class="blankbar1" style="padding: 0px; margin: 0px; height: 1px; line-height: 1px; font-size: 1px; clear: both;"> </div></div><table style="padding: 0px; margin: 0px; font-size: 12px; 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