原环境保护部公布的“关于征求《危险废物经营许可证管理办法（修订草案）（征求意见稿）》意见的函（环办土壤函2001号） （一）产生危险废物的单位在其厂区（场所）内，Utilize or dispose of the hazardous waste generated by the unit by yourself or entrust a third-party professional organization。 (2) Within the same provincial-level administrative region，Use of shared facilities between subsidiaries belonging to the same parent company or group of companies，Utilize or dispose of hazardous waste generated by each subsidiary。 (3) Only use specific types of hazardous wastes generated by specific enterprises located in the same industrial park as raw materials for production。 (4) Technology research and development、Utilization or disposal of hazardous wastes for the purpose of verification。 (5) According to the National Hazardous Waste List，Hazardous waste operations that can be exempted from management。 Here are some examples of these five contents，It is hoped that it will inspire enterprises in hazardous waste disposal。 The following are exempt from obtaining a hazardous waste business license，Need to be saved、Autonomous regions、After the competent department of environmental protection of the municipality directly under the Central Government promulgates the relevant detailed rules，before it can be implemented。 source： Ministry of Ecology and Environment Statement：This website is reprinted、share、statement、Views remain neutral，The purpose is only to convey more information，The copyright belongs to the original author。If the copyright of the work is involved，Please contact us，We will remove the content as soon as possible! ...

The "blacklist" system for tax violations and the tax joint disciplinary action system have been continuously improved - dishonest tax payment and serious consequences Wang Mou, the operator of an enterprise in Dalian, Liaoning Province, really did not expect it，Since the company was included in the "blacklist" of tax violations，A series of changes have taken place one after another：A number of old customers who have cooperated for many years suddenly stopped them from supplying；A foreign-funded enterprise is in the process of bidding，The company was disqualified from participating in the qualification stage；The financial support originally planned by the Municipal Finance Bureau to the company has also been cancelled；The application for a well-known trademark submitted to the Ministry of Industry and Commerce was denied；连参评行业内优秀企业都被取消了资格 国家税务总局稽查局副局长于海春日前表示，Since the implementation of the "blacklist" system in 2014，The tax authorities at all levels have announced a total of 13,468 cases。As of September 2018，The tax department has sent information on parties to major tax violation cases to 155,200 households participating in joint disciplinary action。current，The comprehensive social effect of the publication of the "blacklist" and joint disciplinary action is increasing in an all-round way。 To keep the "red line" of invoices, why was Wang's company included in the "blacklist"? Originally，A few years ago, Wang met a "friend" in the business。This "friend" hinted that Wang could provide him with a special VAT invoice，The amount and content of the invoice can be issued according to the customer's requirements，Only 5% "point money" (handling fee) is charged.。Wang couldn't resist the temptation，Buy invoices multiple times from a "friend".，And the two sides also worked together to make the accounts and cash flow decent。 Wang was a little scared at first，But he thought about it，This was done "seamlessly"，It may not be detected，Besides, I just buy invoices，It is not a false invoice，Not a big problem。however，Soon after, the "friend's" behavior of false invoicing was discovered，The tax authorities are following the vine，found Wang, the ticket buyer。 At this time, Wang only knew，Ask someone else to issue an invoice for themselves that is inconsistent with the actual business being conducted，It is also an illegal act of false invoicing。After Wang's enterprise was publicized on the "Credit Dalian" website as the target of joint disciplinary action，Many old customers are reluctant to continue to cooperate with him，The number of corporate orders fell by half compared to last year。The company's tax credit rating was directly downgraded to D，The tax authorities also strictly examine and approve their export tax rebates。 Of course，Punishment is not the goal。In order to help enterprises get out of the predicament，The tax officer explained to Wang the relevant provisions of the "blacklist" system，and follow up policy guidance on them，Help enterprises improve and standardize financial and management systems。Subsequently, the company paid all the taxes on time and in full、Late fees and fines。The tax officer informs the enterprise，As long as you are honest and law-abiding，After the expiration date, the company information will be withdrawn from the publication，No longer subject to joint disciplinary action。 "This time, I really experienced the limitations at every turn、The taste of being unable to move an inch。In the future, I must no longer use my brain，It is necessary to pay taxes in good faith and in accordance with the law，Strive to be rated as an A-level credit taxpayer! Wang sighed。 Allowing others to issue false VAT invoices for themselves is also a kind of false invoicing，Any company should stick to the invoice "red line"。The company involved in the case only cares about its immediate interests，for underpaying taxes，Purchase false VAT special invoice "reversal"，Tax deductions。As a result, it was a small loss，In addition to the need to pay back taxes、Late fees and fines in addition，Corporate reputations are also affected，In many links of production and operation, it has also been subject to joint disciplinary action by multiple departments。"Tax-related violations，Pay for one's whistle，As a business operator，This account should be settled，Don't take chances。The relevant person in charge of the State Administration of Taxation said。 Loss of tax incentives due to environmental protection dishonesty A building materials company in Gansu Province lost its environmental protection dishonesty，encountered cross-departmental joint punishment。2017In April，The company did not control dust emissions by means of airtight or spraying of its loading and unloading materials，He was fined 51,000 yuan by the local environmental protection department。For this enterprise with registered capital and annual sales of more than 100 million yuan，This fine is "drizzle"，The company quickly paid the fine，Thought it was over。 But，What happened next turned out to be more than expected。2017Gansu Province has been punished for violating environmental protection regulations、Enterprises that damage the ecological environment carry out special rectification work，The taxation department of Jiayuguan City cooperates with the environmental protection department to verify the taxpayers who enjoy the preferential tax policy of "value-added tax on comprehensive utilization of resources".，It was found that the company had been penalized for environmental protection but still enjoyed the preferential tax policy。Given the fact that the company was subject to administrative penalties for violating relevant environmental regulations，The tax department shall comply with the relevant regulations，The decision to impose penalties on the company will take effect from the month following the decision on environmental penalties，Stop enjoying the preferential policy of VAT collection and refund，Taxes that have been refunded are recovered，Late fees will be charged according to regulations。 2017August 17，In front of the complete chain of evidence and legal basis of the tax department，The company is subject to tax treatment，The value-added tax that has been refunded from May 2017 to June 2017 was paid 5.7908 million yuan on schedule，and paid a late fee of 125,800 yuan，And stop enjoying the preferential tax policy of VAT collection and refund。 "This time, I was punished for environmental dishonesty，The price the company paid for this was too great。The head of the company said，They will surely learn the lesson of this lesson，Actively cooperate with rectification，The next is not an example。 "In order to promote the implementation of the joint disciplinary action mechanism，Taxation in Gansu、The environmental protection department adheres to the bottom line of the policy, and it is really tough，With a 'zero tolerance' attitude，Give full play to the deterrent effect of joint disciplinary action。In the enterprise processed，There is no shortage of local enterprises with a certain scale and popularity，This case is one of the typical examples。The relevant person in charge of the State Administration of Taxation said，This case reminds us，In the operation of the joint disciplinary action mechanism，It is necessary to further strengthen inter-departmental work interaction and information sharing，Work together to build a multi-level "fire prevention network" for joint punishment，Let the untrustworthy deeply feel the pain of having to bear the pain of "being restricted everywhere" for their "untrustworthiness".，In this way, the deterrent effect of the joint disciplinary action mechanism should be brought into full play，Promote the acceleration of the formation of a good market atmosphere for honest and honest operation in accordance with the law。 We must not be "greedy for small profits" and "leave things to chance" in cases of tax violations，"Greed for small profits" and "luck" are two common psychology。Mr. and Mrs. Han run a chemical company，2013At the end of the year, due to the small number of input invoices obtained，The pressure on companies to pay taxes has increased。In order to pay less taxes，Han moved his crooked brain：In the absence of a genuine transaction of goods，The company purchased fictitious VAT invoices from two enterprises in Qingdao，Thus making false declarations，Deduction of output tax。 Abnormal changes in the company's tax return data，It quickly attracted the attention of the local tax authorities。Checked，Verify the illegal facts of the company's false invoicing，and included the company in the "blacklist" of tax violations in accordance with the law，Push relevant departments to implement joint disciplinary action。 Another example，Wang's real estate company is a private enterprise located in a county in Guangxi，The company grew quickly and profitably。nevertheless，Wang still played the crooked brain of tax evasion。The company's abnormal tax situation quickly attracted the attention of the tax authorities，2016In May，The tax department of Nanning, Guangxi Province conducted a tax inspection of the company，The fact that he violated the law was soon exposed。The company's failure to file tax returns was punished by the tax department with a back tax payment and a late payment penalty of more than 1.58 million yuan，and fined more than 710,000 yuan。 however，Wang, who received the punishment decision, disagreed。After receiving multiple reminders from the tax authorities，It is listed in the tax arrears notice by the tax authorities，Even after being restricted from using invoices by the tax department，Wang still did not pay the tax。 In order to create the illusion of financial difficulties，Wang was inspected in the company，Quickly transferred part of the company's operating income to another Guilin company under its name，Trying to "hide from the world"，Evading taxes。Wang's behavior has not escaped the "sharp eyes" of tax inspectors。The inspector told Wang，If you continue to refuse to pay your taxes，Wang's real estate company will be included in the "blacklist" of tax violations，The company's tax credit rating will be directly downgraded to D，At the same time, the relevant departments are pushed to carry out joint disciplinary action。furthermore，Other taxpayers registered or in charge of operating under his own name will be subject to a series of strict regulatory measures，and in business、Investment Financing、Acquisition of land supplied by the government、Immigration、Register a new company、Project bidding、Government procurement、Qualification review and other aspects are restricted or prohibited by relevant departments。 But，Wang still has no remorse、Take chances，No taxes were paid as required、Late fees and fines。 2016Late November，Wang's company was included in the "blacklist" of tax violations because of the seriousness of the violation。soon，The Guilin company under his name is bidding for a commercial and residential land plot in downtown Guilin，Disqualified from bidding by the land department on the spot；2017Early January，Wang's real estate company was fed back to the bank's credit system due to the "blacklist" of tax violations，A loan that is being approved is temporarily frozen by the bank。 After these two things，Wang decided to pay the tax first no matter what，Repair Lost Valuable "Credit"。At a corporate symposium organized by the tax department in 2017，Wang showed up to say，Remorse for who you used to be："Sharpen your head and try to take advantage of the law，Unexpectedly, it paid a greater price，It also damaged reputation and lost integrity，It's not worth it! "In this case，The party concerned has not paid the tax arrears for a long time，Ignoring the tax authorities' notices，Causing serious adverse effects。Once the joint disciplinary action is implemented，The economic activities of the parties、Social activities are subject to cross-departmental joint disciplinary action。The relevant person in charge of the State Administration of Taxation said，In this case, in addition to the enterprise itself being punished，Other enterprises under the name of the person directly responsible are also punished，The lesson is profound。Taxpayers should establish integrity management、Awareness of paying taxes in accordance with the law，Calculate the economic account of tax credit、Social account，Enhance the awareness of paying taxes in accordance with the law。 source：Economic Daily reporter Dong Bijuan declared：This website is reprinted、share、statement、Views remain neutral，The purpose is only to convey more information，The copyright belongs to the original author。If the copyright of the work is involved，Please contact us，We will remove the content as soon as possible! ...

Exposure! These two typical cases of environmental violations in our district are worth taking a good look at! In order to intensify the crackdown on environmental violations，Continue to maintain a high-pressure situation of environmental law enforcement，Deterrent units and individuals who violate the law，The District Environmental Protection Bureau reported two typical cases of environmental violations，Let's take a look today。 1、An industrial limited company discharged pollutants containing heavy metals more than ten times the national pollutant discharge standard，This is a case of suspected environmental pollution that the environmental protection department has taken the initiative to investigate。 Basic facts of the case On the morning of November 21, 2017，Law enforcement officers of the Xiaoshan District Environmental Protection Bureau conducted a law enforcement inspection of an industrial limited company。On the day of the inspection, the company's spraying line production was normal，The pickling phosphating line was not produced，The pump on the chemical barrel of the sewage treatment system is being repaired，The sewage treatment system is still in operation，At the scene, it was found that water samples flowed into the pipe discharge outlet through the sewage pipe network。 Upon investigation and inquiry，The original wastewater in the cesspool was overflowing，After reaching the corresponding water level, the pump of the sewage treatment system will automatically pump water。Tested by on-site PH test strips，The discharge wastewater is acidic，The law enforcement officers took a bottle of water from the discharge port of the pipe at the scene。The samples were analyzed by the environmental monitoring station in Xiaoshan District，Chemical oxygen demand (COD) of wastewater discharged by the company、The zinc exceeds the three-level discharge standard in Table 4 of the Comprehensive Sewage Discharge Standard (GB8978-1996).。thereinto，The heavy metal zinc exceeds the national pollutant emission standard by more than ten times。 In accordance with Article 338 of the Criminal Code、The Supreme People's Court、The Supreme People's Procuratorate's Interpretation on Several Issues Concerning the Application of Law in Handling Criminal Cases of Environmental Pollution (Fa Shi [2016] No. 29) provides，The company illegally discharged pollutants containing heavy metal zinc more than 10 times the national emission standard，It is suspected of constituting the crime of polluting the environment。 On January 4, 2018, the Xiaoshan District Environmental Protection Bureau transferred the case to the Xiaoshan District Branch of the Hangzhou Municipal Public Security Bureau，Later, the two suspects involved in the case were criminally detained。 Article 338 of the Criminal Law of the People's Republic of China: Violation of state provisions，emission、Dumping or disposing of radioactive waste、Waste containing pathogens of infectious diseases、Toxic or other harmful substances，Seriously pollute the environment，A sentence of up to three years imprisonment or short-term detention is to be given，and/or a single fine；The consequences are particularly severe，The sentence shall be fixed-term imprisonment of not less than three years but not more than seven years，and fines 。 The Supreme People's Court、Article 1 of the Supreme People's Procuratorate's Interpretation on Several Issues Concerning the Application of Law in the Handling of Criminal Cases of Environmental Pollution: Carry out the acts provided for in Article 338 of the Criminal Law，In any of the following circumstances，It should be recognized as "serious environmental pollution"： (3) Emissions、pour、Disposal of lead、mercury、cadmium、chromium、arsenic、thallium、Contaminants of antimony，More than three times the national or local pollutant discharge standards； (4) Emissions、pour、Disposal contains nickel、copper、zinc、silver、vanadium、manganese、Contaminants of cobalt，More than 10 times more than the national or local pollutant discharge standards。 2、Wang: A certain person uses a pump and hose to discharge production wastewater into the environment，This is a case of environmental protection authorities who were punished and detained for discharging water pollutants by evading supervision。 The basic facts of the case were verified by the law enforcement officers of the Xiaoshan District Environmental Supervision Brigade on November 22, 2017，Wang's individual ceramic tile processing point inspected the production normally on the same day，The main equipment is 1 tile cutter、1 polishing machine，There is a 3-meter-square wastewater pond in the processing site。 Wang Moumou used a water pump and hose to cut the wastewater in the wastewater pool and put it into the outside environment,White cutting wastewater flows along the processing point floor to a nearby ditch，It flows back into the river，Caused partial pollution of river water quality。The on-site sampling was analyzed by the Xiaoshan District Environmental Monitoring Station：The concentration of suspended solids in the sedimentation tank was 3560mg/L，Exceeding the national discharge standard (the first-class discharge standard in Table 4 of the Comprehensive Sewage Discharge Standard)。 After the violation of the law has been verified，The Xiaoshan District Environmental Protection Bureau immediately served the "Decision to Order Correction of Illegal Acts" to the parties concerned，Order the immediate cessation of illegal pollutant discharge。 Administrative penalties shall be imposed in accordance with the Law of the People's Republic of China on the Prevention and Control of Water Pollution：Order immediate correction，A fine of RMB 10,000 yuan。2018January 4，The Xiaoshan District Environmental Protection Bureau transferred the case to the Xiaoshan District Branch of the Hangzhou Municipal Public Security Bureau for administrative detention。 Article 39 of the Law of the People's Republic of China on the Prevention and Control of Water Pollution prohibits the use of seepage wells、Seepage pits、crevice、Karst cave，Private hidden pipes，tamper、Falsification of monitoring data，or discharging water pollutants in a way that evades supervision such as improper operation of water pollution prevention and control facilities。 Article 83: Violations of the provisions of this Law，Committing any of the following acts，The competent department for environmental protection of the people's government at the county level or above shall order corrections or order production to be restricted、Suspension of production for rectification，and a fine of between 100,000 and 1,000,000 RMB；The circumstances are serious，It shall be submitted to the people's government with the right to approve for approval，Ordered to suspend business、Shut down：(3) Use seepage wells、Seepage pits、crevice、Karst cave，Private hidden pipes，tamper、Falsification of monitoring data，or discharging water pollutants by means of evading supervision such as improper operation of water pollution prevention and control facilities。 Article 63 of the Environmental Protection Law of the People's Republic of China Enterprises, public institutions, and other producers and operators have any of the following acts，It does not constitute a crime，In addition to punishment in accordance with the provisions of relevant laws and regulations，The competent departments for environmental protection of people's governments at the county level or above or other relevant departments are to transfer the case to the public security organs，Managers and other persons directly responsible for them，Detention for between 10 and 15 days is to be given；The plot is minor，They are to be detained for not less than 5 days but not more than 10 days：(3) Through the concealed pipe、Seepage wells、Seepage pits、Perfusion or tampering、Falsification of monitoring data，or illegally discharging pollutants by evading supervision or other methods such as improper operation of pollution prevention and control facilities。 source：Xiaoshan Environmental Protection Statement：This website is reprinted、share、statement、Views remain neutral，The purpose is only to convey more information，The copyright belongs to the original author。If the copyright of the work is involved，Please contact us，We will remove the content as soon as possible! ...