What is the impact of environmental violations on enterprises?

　　The occurrence of environmental violations will have a significant impact on many preferential tax policies of enterprises, including the cancellation of the qualification of high-tech enterprises and the recovery of the corresponding corporate income tax, the immediate collection and refund policy of value-added tax that is not allowed to enjoy the sale of comprehensive utilization products and services, the cancellation of the qualification of the software industry and integrated circuit industry to enjoy the preferential tax, and the supplementary payment of the exempted corporate income We hope that all enterprises will pay attention to environmental protection laws and regulations, operate in accordance with laws and regulations, and avoid tax losses to enterprises. The main examples are as follows:

　　Situation I. disqualification of high-tech enterprises due to serious environmental violations

　　According to Article 19 of the notice of the Ministry of Finance and the Ministry of science and technology of the State Administration of Taxation on revising and printing the measures for the administration of the recognition of high and new technology enterprises (gkfh [2016] No. 32), if a recognized high and new technology enterprise has any of the following behaviors, its qualification as a high and new technology enterprise shall be cancelled by the recognition Institution:

　　(1) Serious fraud in the process of application for recognition;

　　(2) Major safety and quality accidents or serious environmental violations;

　　(3) Failing to report major changes related to the identified conditions on schedule, or failing to fill in the annual development report for two years in total.

　　For the enterprises that have been disqualified as high-tech enterprises, the certification body shall notify the tax authorities to recover the preferential tax policies for high-tech enterprises that they have enjoyed since the year of the above-mentioned acts in accordance with the tax collection and management law and relevant provisions.

　　Case 2: no immediate VAT refund policy after the environmental illegal punishment is issued

　　Ministry of Finance Article 4 of the Circular of the State Administration of Taxation on printing and distributing the preferential catalogue of value added tax on products and services for comprehensive utilization of resources (CS [2015] No. 78) stipulates that if a taxpayer who has enjoyed the immediate collection and refund policy of value-added tax stipulated in this circular is punished for violating the laws and regulations on tax and environmental protection (except for a warning or a single fine of less than 10000 yuan), the next month after the decision of punishment is issued Within 36 months from the date of this notice, the VAT immediate collection and refund policy stipulated in this notice shall not be enjoyed.

　　Situation III. cancellation of environmental protection illegal punishment and preferential policies

　　Ministry of Finance Article 19 of the Circular of the State Administration of Taxation on Further Encouraging the development of enterprise income tax policies in the software industry and integrated circuit industry (CS [2012] No. 27) stipulates that enterprises enjoying the above-mentioned tax preferences shall be disqualified from enjoying the tax preferences and shall make up for the reduced enterprise income tax: (I) providing false information in the process of application for recognition Information; (2) tax evasion or deception; (3) major safety and quality accidents; (4) illegal or illegal behaviors such as environment, which are punished by relevant departments.

　　Development and Reform Commission of the Ministry of Finance and the State Administration of Taxation According to Article 2 of the Circular of the Ministry of industry and information technology of the people's Republic of China on issues related to preferential policies for enterprise income tax in software and integrated circuit industry (CS [2016] No. 49), the "integrated circuit manufacturer" mentioned in CS [2012] No. 27 refers to the enterprise mainly engaged in manufacturing single chip integrated circuit, multi chip integrated circuit and hybrid integrated circuit and meeting the following conditions at the same time: (1) in China Domestic (excluding Hong Kong, Macao and Taiwan) resident enterprises registered in accordance with the law and filed in the development and reform, industry and information technology departments; (II) the number of employees with labor contract relationship and college degree or above in the year of final settlement accounts for no less than 40% of the total monthly average number of employees, of which the proportion of research and development personnel accounts for no less than 2% of the total monthly average number of employees 0%; (3) have core key technologies and carry out business activities on this basis, and the proportion of the total amount of the final settlement annual R & D expenses in the total sales (business) income (sum of the main business income and other business income, the same below) of the enterprise shall not be less than 5%; among them, the proportion of the amount of the R & D expenses incurred by the enterprise in China in the total R & D expenses shall not be less than 5% Less than 60%; (4) the proportion of the annual integrated circuit manufacturing and sales (business) revenue to the total revenue of the enterprise shall not be less than 60%; (5) the company shall have the means and ability to ensure the production of products, and obtain relevant qualification certification (including ISO quality system certification); no major safety, major quality accident or serious environmental violations occurred in the year of final settlement.

　　Situation 4. Environmental violations affecting enterprise credit

　　Article 35 of the measures for environmental credit evaluation of enterprises (for Trial Implementation) establishes and improves the punishment mechanism for environmental protection dishonesty. For enterprises with poor environmental protection, the following punitive measures shall be taken: (1) order them to announce plans or commitments for improving environmental behavior to the society, and implement environmental credit evaluation management and daily environmental supervision on the enterprises on a quarterly basis The insurance department shall report in writing the rectification of the problems found in the environmental credit evaluation of the enterprise; the contents of the plan or commitment to improve the environmental behavior shall include strengthening the internal environmental management, rectifying the dishonest behavior, increasing the frequency of self-monitoring, increasing the investment in environmental protection, implementing the specific measures such as the person in charge of environmental protection and the time limit for completion. (2) In combination with the categories and specific circumstances of their environmental dishonesty, their business licenses for hazardous wastes, import licenses for solid wastes that can be used as raw materials and other businesses shall be strictly examined Application items of government license; (3) increase the frequency of law enforcement and supervision; (4) suspend all kinds of environmental protection special fund subsidies; (5) suggest the financial department and other relevant departments to cancel their products or services when determining and adjusting the list of government procurement; (6) the environmental protection department is organizing relevant evaluation