The environmental protection tax law was formally implemented on 20 18 1, which stipulated the taxation of noise pollution. Noise is a common environmental pollution, which will have a negative impact on people's physical and mental health. According to the Environmental Protection Tax Law, the scope of noise taxation includes the taxation of noise emissions generated by construction projects, production and business activities, etc. The specific collection standards are comprehensively considered according to factors such as excessive noise level and pollution prevention cost, taking into account factors such as economic and social development and environmental protection economic policy adjustment, and according to classified management, measurement tax and classified tax are implemented. From the scope of collection, noise pollution tax involves a wide range of industries and enterprises, especially in urban construction, industrial manufacturing, transportation and other fields, noise tax has a great impact on enterprise costs. In actual operation, the relevant departments should calculate according to the actual situation of each enterprise, and collect it in combination with tax policies, environmental protection policies and other factors.
What should I do if the noise emission generated by the enterprise exceeds the standard? Where the noise emission generated by an enterprise exceeds the standard, it shall actively take measures to control and reduce the noise and ensure that the noise emission meets the national standards. At the same time, according to the provisions of the Environmental Protection Law and the Environmental Protection Tax Law, enterprises that exceed the standard will face corresponding fines and penalties, which is illegal.
The continuous improvement of environmental protection tax collection puts forward higher requirements for enterprises to save energy and reduce emissions. For enterprises, it is necessary to strengthen environmental awareness, actively take measures to control noise pollution, constantly optimize production technology and management methods, reduce environmental pollution and realize sustainable development.
Legal basis:
Article 44 of "People's Republic of China (PRC) Environmental Protection Tax Law" discharges pollutants, solid waste, gas, liquid and other environmental pollutants or noise pollution, and the object of environmental protection tax collection (taxpayer) shall declare and pay environmental protection tax to the tax authorities in accordance with the charging standards stipulated by the state.