·In the past ten years, the environmental tax will be introduced soon.

On June 10, 2015, the Legal Affairs Office of the State Council issued the “Environmental Protection Tax Law (Draft for Comment)” jointly drafted by the Ministry of Finance, the State Administration of Taxation and the Ministry of Environmental Protection (hereinafter referred to as the “Opinion Draft”), and solicited opinions from all sectors of the society. The environmental tax collection, which has been brewing for nearly a decade, will also enter the countdown.

Liu Jianwen, a professor at Peking University Law School, told reporters: "The double taxation of environmental protection tax and the new environmental protection law implemented in 2015 are consistent in the overall spirit. The punishment is so great that it has never been seen in the current tax law."

Excessive emissions are subject to double taxation

In recent years, due to the severe environmental situation, environmental governance is being used from a single administrative means to a diversified approach. The industry has called for environmental taxes to be getting closer and closer. As early as 2013, the Third Plenary Session of the 18th CPC Central Committee proposed to promote environmental protection fees and tax reforms; during the 2015 National Conference, Premier Li Keqiang’s government work report also emphasized the need to do a good job in environmental tax legislation.

According to Liu Jianwen, according to the requirements of the central legislation, the environmental tax law is a method that needs to be preceded.

The opinion draft delineates that taxpayers of environmental protection tax are enterprises and institutions and other producers and operators who directly discharge taxable pollutants to the environment in the Chinese territory and other jurisdictions under their jurisdiction; taxable pollution in terms of taxation scope Materials include atmospheric pollutants, water pollutants, solid waste, construction noise and industrial noise, and other pollutants.

It is worth noting that the tax standards stipulated in the opinion draft are basically consistent with the current standards for the collection of sewage charges, but severe penalties are imposed on the behavior of exceeding the standard and exceeding the total amount of pollutants discharged.

The opinion draft emphasizes that if the pollutant discharge concentration value is higher than the national or local pollutant discharge standard, or if the pollutant discharge amount is higher than the specified total discharge amount, it shall be calculated according to the local applicable tax standard twice; If the emission concentration value is higher than the pollutant discharge standard stipulated by the state or locality, and the pollutant discharge amount is higher than the specified total discharge amount, it shall be calculated according to the local applicable tax amount standard of three times.

Liu Jianwen said that the intensity of punishment is not in the current tax law.

Environmental tax law introduced or earlier than expected

In recent years, the dispute over environmental taxes has never been interrupted. Under the requirements of the national “fee-to-tax reform”, the fee-based tax reform in the environmental field has also become an important part. However, the affordability of enterprises after fees and taxes has become one of the focuses of controversy.

Some industry experts told reporters that the purpose of levying environmental taxes is to promote protection and improve the environment, to promote energy conservation and emission reduction, and to levy environmental taxes is a pressure on enterprises.

An official in the field of environmental protection said in an interview with reporters: "Before everyone worried that the cost of industrial enterprises would be worse after the environmental tax was added. Especially, the current economic downturn is so serious. I think the environmental tax is 10 years later, if it was 10 years earlier, when the economic situation was good at the time, the effect would be very good, and now it is really stressful."

However, in the view of Jia Kang, the director of the former Ministry of Finance's Institute of Fiscal Science, it is necessary to seize the favorable opportunity for the current major energy prices to be low, accelerate environmental tax legislation, and promote environmental tax reform as soon as possible.

During the 2015 National Conference, Jia Kang said that the recent downturn in the market price of coal prices in the near future and the easing of inflationary pressures also provided an important opportunity to levy environmental taxes. At this time, the environmental tax is levied, and enterprises are more likely to digest. Therefore, the operating costs of enterprises brought about by rising environmental costs are increasing, and the impact on the overall economic operation at the macro level is also small. At the same time, because environmental issues are prominent, the public has a high voice for introducing more environmental protection measures. With public propaganda, it can also highlight the role of environmental taxes in promoting energy conservation and emission reduction.

The dispute over environmental taxes has a long time. Although some "hard bones" that hinder the promotion of environmental taxes still exist, from the content of the draft for comments, some differences should have been basically resolved. Liu Jianwen believes that according to the central government's "Environmental Tax Law" before 2020, it will definitely come out, but the environmental tax law will not wait until then, and it may be introduced in the next two years.

The Hardness Tester is a hardness tester. Metal hardness measurements were first defined by Ray Ommel's definition of hardness, which means that the material resists the ability of a hard object to press into its surface. It is one of the important performance indicators of metal materials. The higher the hardness in general, the better the abrasion resistance.

Hardness test is the simplest and most convenient test method in mechanical performance test. In order to be able to replace certain mechanical properties tests with hardness tests, a more accurate conversion of hardness and strength is required in production.
1. Dietmar Leeb The Leeb hardness is based on the latest Leeb hardness test principle and is designed using state-of-the-art microprocessor technology.
2. Brinell Hardness (HB) Hardened steel balls of a certain size (typically 10 mm in diameter) are pressed onto the surface of the material at a given load (typically 3000 kg) and held for a period of time. After loading, the ratio of the load to its indentation area , which is the Brinell hardness value (HB) in kilograms force/mm2 (N/mm2).
3. Rockwell Hardness (HR) When HB>450 or the specimen is too small, the Brinell hardness test cannot be used instead. It uses a diamond cone with a vertex angle of 120° or a steel ball with a diameter of 1.59 and 3.18 mm to press the surface of the material under test under a certain load. The hardness of the material is obtained from the depth of the indentation. According to the hardness of the test material, divided into three different situations
HRA: It is the hardness obtained with a 60kg load and a diamond cone press. It is used for materials with extremely high hardness (such as cemented carbide, etc.).
HRB: Hardened steel balls with a load of 100kg and a diameter of 1.58mm are used to obtain a hardness that is used for materials with low hardness (such as annealed steel, cast iron, etc.).
HRC: It is the hardness obtained with a 150kg load and a diamond cone press. It is used for materials with high hardness (such as quenched steel, etc.).
4. Vickers hardness (HV) with a load of 120kg or less and a diamond square cone press with a vertex angle of 136° is pressed into the surface of the material. The load value is divided by the surface area of the material indentation pit, which is the Vickers hardness value. (HV).
5 Knoop Hardness (HK)
Suitable for hardness testing of high hardness materials (general hardness measurement above HV1000 hardness).
6. There are Shore hardness tester
7. Wechsler hardness tester (HW)
Suitable for the measurement of Vickers hardness value of aluminum alloy products.
8 plaster hardness tester
Applicable to the measurement of the hardness of building plaster, the steel ball is placed on the test piece, and the depth of the ball mark under the effect of the fixed load is measured, and the plaster hardness of the test piece is calculated.
The above hardness is only a few commonly used, in addition to Shore hardness, Shore hardness, Barcol hardness, Mohs hardness. Practice has shown that there is an approximate correlation between hardness values and strength values between various hardness values of metallic materials. Because the hardness value is determined by the resistance to initial plastic deformation and the resistance to continued plastic deformation, the higher the strength of the material, the higher the resistance to plastic deformation and the higher the hardness value.

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