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E-mail China.org.cn, January 29, 2024
Xie Yingjun:
Due to time constraints, the last two questions, please.
21st Century Business Herald:
Promoting green and low-carbon development is crucial to high-quality development. I would like to ask what work the tax departments have done to support green and low-carbon development. What are the next plans? Thank you.
Shen Xinguo:
Thanks for your questions. In 2023, the tax departments fully studied and implemented Xi Jinping Thought on Ecological Civilization, actively advanced the building of a green taxation system and the implementation of policies, contributing to the strength of taxation to build a beautiful China.
Firstly, the green taxation system, featuring joint governance of various types of taxes, has played an effective role. The tax departments have adhered to the principle of tax administration in accordance with the law and fully implemented the green tax laws and regulations, including the Environmental Protection Tax Law and the Resource Tax Law, to help protect the ecological environment and promote the efficient and economical use of resources. For example, through the guiding mechanism that the volume of the discharged pollutants determines the amount of the tax, the Environmental Protection Tax forces enterprises to reduce pollution emissions, strengthen environmental governance, and develop a circular economy. In 2023, the annual tax revenue reached 20.5 billion yuan. As another example, the Resource Tax has developed a tax adjustment mechanism that is directly linked to the market price of resource products by establishing a method of taxation on an ad valorem basis to encourage enterprises to rationally develop and utilize resources. The annual tax revenue in 2023 stood at 307 billion yuan.
Second, a system of combined preferential policies has contributed to green development. The tax departments have efficiently implemented green tax breaks related to corporate income tax, value-added tax, and vehicle purchase tax to encourage enterprises to pursue green and high-quality development. For example, in 2023, tax reductions and exemptions for products involving comprehensive utilization of resources reached 16.7 billion yuan, while immediate collection and refunds of value-added tax for relevant products and services stood at 56.4 billion yuan, promoting both resource conservation and "turning waste into treasure." Moreover, new energy vehicles are exempted from vehicle purchase tax and vehicle and vessel tax, amounting to 121.8 billion yuan, and promoting carbon reduction and emission reduction in the automobile industry.
Third, a coordination mechanism for tax collection and administration featuring cooperation among different departments has built synergy for oversight. The tax departments have strengthened cooperation with relevant departments from ministries including ecology and environment, and natural resources, on joint control and administration, joint incentives, and joint punishment, providing strong support for green development. For example, the tax departments and ecology and natural resources department have established a coordination mechanism for environmental protection tax collection and administration featuring tax collection and administration, enterprise declaration, environmental monitoring, information sharing, cooperation, and joint governance. In 2023, the two departments exchanged about 40 million pieces of information, making improvements in both tax collection, administrative, and environmental protection capacities.
Next, the tax departments will fully and faithfully apply the new development philosophy on all fronts and take proactive steps to advance a green and low-carbon development of taxation services from a higher position and with a broader vision and greater endeavors. Thank you.
