Peak Pharmaceuticals Completing First Quarter Declaration of Environmental Tax
Release time:
2020-08-14
Peak Pharmaceutical Completed Environmental Protection Tax Declaration in the First Quarter
News 4# At the beginning of July, the pharmaceutical company successfully completed the environmental protection tax declaration in the first quarter of 2018 .
This year 4 April 1 , China formally implemented the "Environmental Protection Tax Law" and entered the first levy period of environmental protection tax. Previously, the sewage charges for 39 years were continuously levied and then bid farewell to the historical stage. According to the Environmental Protection Tax Law, in the People's Republic of China areas and other sea areas under the People's Republic of China jurisdiction, enterprises, institutions and other production operators that directly discharge taxable pollutants into the environment are taxpayers of environmental protection tax and shall pay environmental protection tax in accordance with the law.
According to the Environmental Protection Tax Law, the tax objects of environmental protection tax are divided into four categories: air pollutants, water pollutants, solid waste and noise. Taxpayers discharge water pollutants to the legally established centralized sewage treatment and domestic waste treatment sites; solid waste is stored or disposed of in facilities and places that meet national and local environmental protection standards, these two situations do not belong to the direct discharge of taxable pollutants to the environment, and do not pay the environmental protection tax of the corresponding pollutants. After the implementation of the Environmental Protection Tax Law, pharmaceutical companies responded positively, implemented the concept of green development, and interpreted the Environmental Protection Tax Law in detail. The waste water from Jinxi Factory and Qiubin Factory of the pharmaceutical company has been discharged into the management project, and the solid waste is also treated by the corresponding qualified units. The waste water and solid waste from the two factories are not taxable pollutants, so there is no need to pay pollution environmental protection tax. However, the waste gas discharged from the incinerator of Jinxi Factory is directly discharged into the environment, which is a taxable pollutant and shall be subject to pollution environmental protection tax. According to the definition of taxable pollutants in the Environmental Protection Tax Law, as well as the provisions of tax calculation basis and emission measurement, the Production Technology Department of the Pharmaceutical Company collected the basic information of environmental protection tax and atmospheric basic information with the Finance Department and Jinxi Factory at the end of 3
4 , the declaration of environmental protection tax 2018 was successfully completed. (Liu Sihua)
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