同时考虑监测和物料衡算的环境保护税税基核定方法

2018年开始实行的环境保护税政策旨在保护和改善环境,减少污染物排放,而税基核定的准确性直接关系着环境保护税的政策效果。通过比较以在线监测数据核算的和以物料衡算核算的J市A钢铁厂SO_2排污费,探索环境保护税税基核定的方法。研究发现:2014年,J市A钢铁厂监测得到的SO_2排放量为364.91t,被征收的排污费为43.79万元;根据物料衡算得到的SO_2排放量为4 626.00t,其应缴排污费为584.46万元。排污申报数据存疑的原因是高炉虚设排污口。为确保环境保护税税基核定的准确性,设计了一种同时考虑监测和物料衡算的环境保护税税基核算方案。

Verification method of environmental protection tax base based on minitoring and material balance

The environmental protection tax policy,implemented in 2018,aimed to protect and improve the environment and reduce pollutant emissions.The accuracy of tax base determined the effectiveness of environmental protection tax policy.SO2 discharge fee of steel plant A in J city was calculated by monitoring method and material balance method to explore appropriate verification method of environmental protection tax base.Results showed that SO2 emission determined by monitoring method was 364.91 t with discharge fee of 4.379×10^5 yuan,and that SO2 emission calculated by material balance method was 4 626.00 t with discharge fee of 58.446×10^5 yuan.The minitoring data was doubtful because the monitoring in blast furnace was ineffective.In order to ensure the accuracy of environmental protection tax base,a method of considering both minitoring and material balance was proposed.