BEIJING, Dec. 29 (Reporter Qiu Yuzhongqing) On January 1, 2018, China was the first one-way tax law to promote the construction of ecological civilization — — The Environmental Protection Tax Law will be formally implemented, which also means that the sewage charge system that has been implemented for nearly 40 years will withdraw from the historical stage.

　　Do ordinary residents have to pay environmental taxes? Are the collection standards the same everywhere? What changes will "fee to tax" bring to enterprises? Zhongxin. com has combed and interpreted this.

　　On February 12, 2016, many places in Shandong suffered from smog weather. Image source: vision china

　　Do individuals have to pay environmental taxes?

　　The Environmental Protection Tax Law stipulates that enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment in People’s Republic of China (PRC) and other sea areas under the jurisdiction of People’s Republic of China (PRC) are taxpayers of environmental protection tax, and they shall pay environmental protection tax in accordance with the provisions of this law.

　　In other words, ordinary residents are not included in the scope of taxation and do not have to pay environmental taxes. According to local media reports, the responsible persons of tax authorities in Hebei, Jiangxi, Anhui and other places have made it clear that individual residents do not pay environmental protection tax.

　　When do you start paying taxes?

　　Zhongxin. com reporter learned from State Taxation Administration of The People’s Republic of China that the first collection period of environmental protection tax will be around April next year, not to say that tax returns will be started after January 1st.

　　In this regard, Shi Zhengwen, director of the Finance and Tax Research Center of China University of Political Science and Law, pointed out in an interview that the environmental protection tax is "calculated on a monthly basis and declared quarterly", and the reporting period and the time when the specific tax obligation occurs are two different things.

　　Shi Zhengwen said that the tax calculation began on January 1, but the declaration was from April 1 to 15. During this half-month period, enterprises had to declare their taxes.

　　Data Map: In Guozhuangzi Village, Xinkou Town, Xiqing District, Tianjin, electric heating pipes instead of coal are connected to every household. China News Service reporter Yan Yushe

　　What pollutants are taxed?

　　The Environmental Protection Tax Law clearly states that air pollutants, water pollutants, solid waste and noise are listed as taxable pollutants.

　　Taxable air pollutants include sulfur dioxide, nitrogen oxides, carbon monoxide, chlorine gas, etc. Taxable water pollutants include total mercury, total cadmium, total lead, petroleum, animal and vegetable oils, formaldehyde, etc.

　　It is worth noting that noise refers to industrial noise according to the Table of Items and Taxes of Environmental Protection Tax attached to the Environmental Protection Tax Law. This means that construction noise and traffic noise are not included in the scope of collection.

　　According to the Law on the Prevention and Control of Environmental Noise Pollution, environmental noise refers to the sound produced in industrial production, construction, transportation and social life that interferes with the surrounding living environment.

　　Among them, industrial noise refers to the sound that interferes with the surrounding living environment when using fixed equipment in industrial production activities; Construction noise refers to the sound that interferes with the surrounding living environment during construction.

　　How much do you pay?

　　According to the Environmental Protection Tax Law, the amount of environmental protection tax has both an upper limit and a lower limit. The tax range of air pollutants is from 1.2 yuan to 12 yuan per pollution equivalent, and that of water pollutants is from 1.4 yuan to 14 yuan per pollution equivalent.

　　Pollution equivalent refers to a comprehensive index or unit of measurement to measure the environmental pollution caused by different pollutants according to the harmful degree of pollutants or pollution discharge activities to the environment and the technical economy of treatment.

　　For example, in terms of industrial noise, different decibels exceed the standard, and the monthly tax levied is different. For example, if it exceeds the standard by 1-3 decibels, 350 yuan will exceed the standard by more than 16 decibels per month, and it will cost 11,200 yuan per month.

　　Data Map: Wetland Ecological Restoration Project in Sanbiao Township, Xunwu County, Jiangxi Province. Su Lucheng photo

　　Is the tax payment standard the same everywhere?

　　According to the Environmental Protection Tax Law, each province has certain discretion in the specific applicable tax amount of air pollutants and water pollutants. In other words, the specific tax payment standards may be different from place to place.

　　"This is equivalent to giving local governments greater discretion," Shi Zhengwen said. "The Environmental Protection Tax Law mentions three factors, namely, the environmental carrying capacity of the local area, the current situation of pollutant discharge and the requirements of economic, social and ecological development goals. According to these three factors, local governments determine the specific applicable tax amount, which varies greatly among different provinces."

　　Among them, Beijing-Tianjin-Hebei and surrounding provinces generally set higher taxes on air pollutants and water pollutants. The applicable tax amount of taxable air pollutants in Beijing is 12 yuan per pollution equivalent, and the applicable tax amount of taxable water pollutants is 14 yuan per pollution equivalent, both of which are implemented according to the upper limit of tax range stipulated in the Environmental Protection Tax Law.

　　Will it increase the burden on enterprises?

　　The relevant person in charge of State Taxation Administration of The People’s Republic of China told the reporter of Zhongxin.com that the environmental protection tax was jointly promoted by the Ministry of Environmental Protection, the Ministry of Finance and the State Administration of Taxation. According to the standard of "shifting taxes and fees", the past sewage charges were directly converted into environmental protection taxes. Of course, generally speaking, the design of policies is not aimed at collecting money, but mainly to stimulate the awareness of environmental protection and boost the consciousness of environmental protection.

　　The person in charge of the Regulation Department of the Ministry of Environmental Protection said that changing the sewage charges into environmental taxes is conducive to improving the rigidity of law enforcement, reducing local government intervention and internalizing environmental costs. Environmental protection tax is levied according to the amount of emissions, with more emissions and more payments, less emissions and less payments, which is conducive to promoting enterprises to improve their environmental protection level and reduce pollutant emissions.

　　Data Map: Seven enterprises and institutions withdrew from Fuxian Lake Nature Reserve in Yunnan, showing their determination to protect the environment. China News Service reporter Ren Dongshe

　　Does the environmental protection tax belong to the local government or the central government?

　　On December 27th, the State Council issued the Notice on the Ownership of Environmental Protection Tax Revenue, which made it clear that environmental protection tax was local revenue.

　　The circular pointed out that in order to promote the protection and improvement of the environment and increase investment in environmental protection, the State Council decided to use all environmental protection taxes as local income.

　　The current sewage charges are divided between the central and local governments by 1: 9. Wang Jianfan, director of the Department of Taxation and Administration of the Ministry of Finance, pointed out earlier that in order to mobilize local enthusiasm, considering that local governments bear the main responsibility for pollution control, it is planned to take all environmental taxes as local income, and the central government will no longer participate in the sharing. (End)

According to the Chinese Embassy in Britain, on March 22, 2021, the Chargé d ‘affaires of the Embassy in Britain, Yang Xiaoguang, successively received an exclusive interview with British Sky News, TV 4 and BBC, explaining China’s principled position on the sanctions imposed by the European Union and Britain on relevant institutions and personnel in China due to Xinjiang-related issues, and refuting wrong remarks. Sky News and TV 4 broadcast live reports, and BBC broadcast some interviews in the news program that night.

In response to the British Foreign Development Secretary’s announcement that Britain will impose sanctions on China officials and entities,Agent Yang said that Xinjiang affairs are entirely China’s internal affairs. Based on lies and false information, the British side imposed unilateral sanctions on individuals and entities in China on the pretext of human rights issues, ignored the facts, turned black and white, grossly interfered in China’s internal affairs, blatantly violated international law and the basic norms of international relations, and seriously damaged Sino-British relations. China expresses strong dissatisfaction and resolute opposition to this, and reserves the right to take corresponding countermeasures to safeguard China’s interests and dignity.

In response to China’s question about whether it was surprised by the British government’s decision,Deputy Yang said that China was not surprised, but deeply disappointed, and resolutely opposed this wrong decision. Sanctions will not only have no effect on China, but will make the people of China more united. The basic reaction I have heard is that Chinese officials who have been sanctioned are deeply honored to be able to defend national interests.

In response to the question whether China will take countermeasures against Britain,Agent Yang said that China does not take the initiative to provoke confrontation and attack others, but it will not be trampled upon by others and will resolutely fight back. China will not succumb to external pressure, and we should not underestimate our determination and confidence in safeguarding national sovereignty, security and development interests. China is carefully studying the British statement and will make an appropriate response in due course. China urges the British side to change its course in time, withdraw relevant wrong decisions, avoid damage to bilateral relations, and take effective measures to bring Sino-British relations back to the right track.

In response to the question that Xinjiang Education and Training Center is equivalent to a "concentration camp", China has carried out "genocide" and "forced labor" on Uighurs, forced sterilization on Uighur women and separated Uighur children from their parents, Agent Yang pointed out that China has repeatedly stated that there is no so-called "genocide", "forced labor" and "mass sterilization" in Xinjiang. These accusations against Xinjiang are groundless and "century lies". The so-called evidence hyped by the British media is completely malicious lies and false information, which has no credibility at all. The relevant pictures and videos are fabricated or taken out of context.

Agent Yang said that China’s establishment of the education and training center is a preventive anti-terrorism measure to educate and save those who are infected by extreme thoughts, involved in terrorism activities or seriously influenced by extreme thoughts and prevent them from going to terrorism. Facts have proved that this measure has effectively protected the life safety of people of all ethnic groups in Xinjiang, including Uighur compatriots, and also guaranteed the right of the students concerned to reunite with their families according to law. Students study the national common language, legal knowledge and vocational skills education and training in the teaching and training center. After graduation, they generally find suitable jobs and their living standards are improved.

Agent Yang said that cotton production in Xinjiang has been highly mechanized, and there is no need for a lot of manpower. Moreover, there are few job opportunities, high pay and fierce competition. Where is the need for forced labor?

Agent Yang said that the family planning policy is still the basic national policy of China, which is implemented nationwide, but it is more relaxed for ethnic minorities, including Uighurs. The accusations you mentioned are sheer nonsense.

Agent Yang pointed out that the pictures repeatedly broadcast by British TV programs are scenes of centralized transfer of prisoners in Xinjiang detention center, which has nothing to do with the teaching and training center. These prisoners are dangerous people suspected of breaking the law, so it is absolutely necessary to take security measures for them, and there is no abuse problem.

Agent Yang stressed that facts have repeatedly proved that the accusations against China are unfounded. In 2019, Xinjiang received more than 200 million Chinese and foreign tourists. If there are a lot of "torture" or "misconduct" in the local area, why is there no more evidence? In fact, China’s Xinjiang policy has been widely understood and supported internationally. At the 46th session of the United Nations Human Rights Council, 64 countries, including Arab countries, made a joint speech in support of China’s Xinjiang policy. We welcome more tourists from all over the world to visit Xinjiang after the COVID-19 epidemic, and believe that they can make correct judgments through what they have seen with their own eyes. What China has done in Xinjiang is frank and aboveboard, which can stand the test of history.

In response to a question about the nature of the Public Security Bureau of Xinjiang Production and Construction Corps, agent Yang said that the primary responsibility of the public security organs of Xinjiang Production and Construction Corps is to protect the lives and property safety and legitimate rights and interests of people of all ethnic groups, including Uighurs. Over the years, the public security organs of the Corps have cracked down on serious crimes such as terrorism according to law, which has been sincerely supported and generally supported by the local people of all ethnic groups.

In response to a question from the former US Secretary of State that China had put Uighurs in "concentration camps" and instilled communist party’s ideas and carried out "genocide", Agent Yang said that there was no "genocide" in Xinjiang. A century or two ago, the United States massacred Indians, and what they did was called "genocide."

On the question of whether China allows the United Nations High Commissioner for Human Rights to visit Xinjiang and whether foreign journalists are allowed to visit Xinjiang freely, Agent Yang said that China welcomes the United Nations High Commissioner for Human Rights to visit China and Xinjiang, and has kept close communication with the United Nations. The door of Xinjiang is open. We welcome people who are unbiased and really want to know about the development of Xinjiang to visit Xinjiang, but we firmly oppose any condescending presumption of guilt. According to the relevant regulations of China, foreign journalists can go to Xinjiang to report on the premise of abiding by the laws of China and fulfilling relevant procedures.

In response to a question about a British parliamentarian claiming that he was "harassed on the Internet by diplomats of the China Embassy", Agent Yang said that some British parliamentarians have repeatedly made false statements about Xinjiang on social media, and China diplomats have the right to clarify the truth and set the record straight. Members can make false statements, so we have no right to state the facts? Why do you say "harassment"?

On the question of whether "one country, two systems" in Hong Kong has become "one country, one system" and whether the Legislative Council of Hong Kong will become a "rubber stamp", Mr. Yang said that the China government has always fully and accurately implemented the policy of "one country, two systems", but "one country" is the prerequisite. After the storm of amending regulations, "one country" has been seriously impacted, and it is necessary to strengthen "one country" in order to better guarantee "two systems". What China has done is to ensure that "one country, two systems" is stable and far-reaching, and to ensure that the interests of the overwhelming majority of Hong Kong people are safeguarded. Members of the Legislative Council of Hong Kong come from all walks of life and are widely representative. In the future, there will still be many voices in the Hong Kong Legislative Council. On the premise of safeguarding national sovereignty and territorial integrity, members’ right to express their opinions is guaranteed.

(The original title is "The Chargé d ‘affaires of Yang Xiaoguang is interviewed by British Sky News, TV 4 and BBC")

　　　　Recently, the International Symposium on Duan Yucai and Qing Dynasty, sponsored by the Chinese Culture Research Institute of Nanjing University and the People’s Government of Jintan City, Jiangsu Province, and undertaken by the Propaganda Department of Jintan Municipal Committee of Jiangsu Province and Jiangsu Hongde Culture Publishing Foundation, was held in Jintan City, Jiangsu Province, the hometown of Duan Yucai, which is known as a blessed land in the east of the river. During the meeting, experts and scholars attending the meeting exchanged views on Duan Yucai’s academic contribution, the Confucian tradition in Duan Zhu’s Shuowen, Duan Yucai in the perspective of ideological history, Western Sinology and Duan Yucai studies, and achieved rich academic achievements, which can be summarized as follows:

　　　　On Duan Yucai’s Linguistics and Philology

　　　　Duan Yucai’s most important academic achievement in his life was in philology, and his main achievements were concentrated in the book Notes on Explaining Words and Characters. Annotation is an important genre of ancient writing. If Xu Shen’s Shuo Wen Jie Zi in the Eastern Han Dynasty focuses on revealing the original meaning of Chinese characters through their glyphs, Duan Yucai in the Qing Dynasty focuses on revealing the extended meaning of Chinese words with handed down documents. Today, we talk about the contribution of paragraph notes to semantics and lexicology, which is mainly based on the extension of paragraph notes. Duan Zhu connects the ancient and modern glyphs, pronunciations and meanings, which makes it more thoughtful.

　　　　Another important contribution of Duan Zhu is that more than 9,000 Chinese characters are placed in the new ancient phonological system, and the rhymes of each character are marked one by one. Attached to Duan’s annotated book, Liushu Phonology Table is the position system of more than 9,000 words, that is, the ancient rhyme system. Duan Yucai’s achievements in ancient phonology can be summarized into two aspects: first, he put forward a series of principles of ancient phonology, became a master of ancient phonology, and especially opened up a new way and a new method system to study the division of ancient phonology from the perspective of harmonic radicals. Second, it is divided into six categories and seventeen parts, which surpass the predecessors and enlighten the later. Duan Yucai and Dai Zhen talked about rhyme for fifteen years, which became a much-told story in academic history. After discussion, the two sides reached a consensus on the part of the three rhymes of "Zhi, Zhi and Zhi" in ancient times. However, Dai has never accepted Duan’s opinion on the separation of ancient truth and literature. Today, the division of ancient truth and literature has become a conclusion and Duan is correct.　

　　　　Another important contribution of Duan Zhu is that, in addition to pointing out the meaning relationship between the related Chinese characters in the radicals of Shuowen, Xu Shen Shuowen has become orderly and "like a text", and it has also been constantly checking instructions on the meaning-related words in the whole book, making them combined and classified.

　　　　What are the new ideas for studying paragraph notes today? To sum up, there are four kinds: one is to absorb the essence of paragraph notes to serve the compilation of contemporary dictionaries, the other is to make a deeper study of paragraph notes by using the sound and meaning of Buddhist scriptures, and the other is to use the "waste words" regulation of paragraph notes to include the study of waste words in the standardization of Chinese characters, so that the International Organization for Standardization can officially publish the Universal Multi-octet Coded Character Set (number ISO10646) as an open mode for editing.

　　　　Some scholars combine the study of Duan Zhujin’s folk characters with the study of dialect characters, which is also very innovative and valuable.

　　　　On Duan Yucai’s Confucian Classics

　　　　First, Duan’s extensive and profound primary school is the methodological support of Duan’s Confucian classics. In the early Qing Dynasty, when Gu Yanwu answered the question of what is Confucian classics, he once said, "Neo-Confucianism is also Confucian classics." That is, "there is no neo-Confucianism without Confucian classics". Similarly, we can also say that there is no Confucian classics without primary school. Duan’s primary school serves the interpretation of classics, and primary school is a tool for studying classics. Duan’s primary school is magnificent, and his achievements in Confucian classics are therefore rich. In Duan Yucai’s view, the history of Confucian classics is really a history of the logical application of pragmatic tools around the group classics, and the history of Confucian classics is a history of the annotation of Confucian classics.

　　　　The second is the language logic of reading classics in Zhou Lihan’s Reading Test (1794). Duan Yucai’s most important contribution to Zhou Lihan’s Reading Test is that he put forward the style of Han Dynasty’s annotation on Zhou Li in order to understand Zhou Li: the preface to Zhou Lihan’s reading test put forward three forms of "Chinese annotation is correct reading". Duan said: "Chinese is a note, and there are three examples: one is to read if, and the other is to read if; Second, read as, read as; Three times. " This passage, also found under the word "read" in Shuo Wen Duan Zhu, can be regarded as an independent ancient philology transferred to Confucian classics as an example of speech. Reading Ru, Reading Ruo: "Imitating its pronunciation" is used to imitate homophones and homonyms. Read for, read for: mainly used to indicate the change of meaning. When: Duan said: "A word error or a sound error is correct, all of which are called when."

　　　　The third is the meritorious service in the field of Shangshu. In the early Qing Dynasty, it was enlightening to denounce the fake ancient prose Shangshu, and Liang Qichao’s Academic Introduction in Qing Dynasty called it "one of the great liberation of sincere ideological circles". Shangshu is one of the thirteen classics, and the thirteen classics are the orthodox guiding ideology of feudal society. It is of course an impact on feudal ruling ideology to expose the forgery of Shangshu. During the Qianlong period, Duan Yucai’s research and verification of the ancient Chinese text Shangshu was of great significance to expose the aftermath of Mei’s pseudograph.　

　　　　The fourth is natural science and reading classics. Duan Yucai attaches great importance to the introduction of natural science into the Confucian Classics. Zhang Binglin’s A Review of Confucianism once said that there are fewer Thirteen Classics in Duan Yucai, and it is advisable to add Da Dai Li Ji, Mandarin, Historical Records, Han Shu, Zi Zhi Tong Jian, and Shuo Wen Jie Zi, Zhou Bian Shu Jing and Nine Chapters of Arithmetic. In this way, two of the eight classics added by Duan are mathematical books, which shows that Duan’s theory of classics attaches importance to natural science.

　　　　Fifthly, it is also worth noting that Duan Yucai’s tolerant attitude towards modern classics. Duan Yucai once asked his grandson Gong Zizhen to learn from Cheng Yaotian, a scholar of ancient Chinese classics. Later, Gong Zizhen, a scholar of Confucian classics, wrote four articles on Ming Liang, exposing the corruption of bureaucratic politics in the Qing Dynasty. When Duan Yucai was 80 years old, he read this article and praised it as "a disease in China and today" and "an outstanding one"! I don’t hate (regret) to die when I still see this. "

　　　　On Duan Yucai’s Philosophical Thought

　　　　There are many contents in the paragraph notes that are close to the philosophy of language. Generally speaking, Duan Zhu’s explanation of the righteous examples in Shuowen, the righteous examples, literary examples and regulations are all the logic of the book itself, and Duan Zhu’s invention of the book permission regulations is an extremely important content of language philosophy. The generalization of the logical and semantic order of the words received by the Ministry after the paragraph notes, and the classification and comparison of similar semantics in different radicals are typical philosophical problems of language. A series of principles of ancient phonology when divided into six categories and seventeen parts of ancient rhymes, especially the deep-seated principle and composition of "the homophonic sounds are the same, and the ancient rhymes are the same", the metalinguistic characteristics in the interpretation of the extended meanings in the paragraph notes, and the examples of the interpretation of Duan’s Confucian classics, are all philosophical problems of language.

　　　　There is a problem here, that is, the ontology of language philosophy. The ontology of China’s ancient philosophy of language is Chinese and Chinese characters. Modern cognitive linguistics also believes that the words of a national language can be used to understand the culture, thought and national spirit of the nation. Duan Yucai devoted his whole life to explaining Chinese language, revealing phonology and semantic categories, which is precisely the ontological research of language philosophy. The deeper value of this research lies in carrying forward the national cultural spirit. Whenever we study Shuo Wen Duan Zhu with awe, we are certainly attracted by the knowledge treasure in it, but what fascinates us even more is the cultural spirit of Duan Zhu’s Chinese characters, which is the spiritual implication conveyed by Duan’s explanation. Duan’s research is, in a word, the study of the meaning of language. Our study of the meaning system revealed by Duan Yucai is of general world outlook and scientific understanding significance.

　　　　In recent years, the academic circles have mentioned the modernity of traditional academics, that is, the modern transformation of traditional academics. Different fields have their own academic transformations. For example, in the above-mentioned field of linguistics and philology, from three segments: extended meanings, ancient phonology and analogical characters, from dictionary compilation, Buddhist phonology and meanings, from compiling Chinese character "attribute dictionary" to developing paragraph notes by using the "waste words" regulation of paragraph notes, and from supplementing Xu Shu and paragraph notes with ancient characters. In the field of Confucian classics, it is all aspects of modernity to construct the philosophy of language and philology of China’s ancient philosophy of language in the field of philosophy from the aspects of practical learning, style, enlightenment thought and natural science view.

　　　　The more important aspect of "modern transformation" is to inherit Duan’s rigorous and realistic academic spirit. Duan spent nearly 40 years (1776-1815) creating a book "Notes on Explaining Words", which shows that Duan’s academic and cultural spirit is the most valuable spiritual wealth.

　　　　(Author: College of Literature, Nanjing University)

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