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一图读懂排污权出让收入
蓝色柳林财税室·2025-08-23 06:30

Core Viewpoint - The article discusses the revenue generated from the transfer of pollution rights, which is a government-managed process involving the sale of pollution rights to companies, either through fixed fees or competitive bidding [2][3]. Group 1: Revenue Generation - Pollution rights transfer revenue includes fees collected from the fixed transfer of initial pollution rights and income from public bidding for pollution rights [2]. - The payment standards for pollution rights are determined by the ecological environment department's payment notification or the pollution rights transaction contract [3]. Group 2: Payment Process - Payment for pollution rights must be made within seven working days after receiving the payment notification or signing the transaction contract [6]. - Companies can confirm their payment through the national unified electronic tax bureau by following specific steps for non-tax income declaration [7]. Group 3: Payment Flexibility - Companies facing financial difficulties can opt for installment payments for pollution rights usage fees, with a maximum payment period of five years and an initial payment of at least 40% of the total amount due [10]. - Upon expiration of pollution rights, companies must renew their rights and continue to pay the usage fees as determined by the ecological environment department [11]. Group 4: Documentation and Policy Basis - Companies can obtain payment proof by logging into the national unified electronic tax bureau and following the necessary steps [11]. - The article references several policy documents that govern the management of pollution rights transfer revenue, including guidelines from the State Council and the Ministry of Finance [12].