On April 1, the first levy period of environmental protection tax came, and the green manufacturing of pharmaceutical enterprises accelerated.


Time:

2018-03-28

April 1 is the date when pharmaceutical companies apply for environmental protection tax for the first time after the formal implementation of the the People's Republic of China Environmental Protection tax Law (hereinafter referred to as the "Environmental Protection tax Law"). In the face of concerns that "environmental protection tax will become a 'life and death' for pharmaceutical companies" and other concerns, Zhang Daoxin, an environmental protection expert at the China Chemical Pharmaceutical Industry Association, said: "The level of taxes and fees set in the environmental protection tax has not changed much compared with the previous level. In fact, the main reason is that the name of the tax and the payment department have changed." Steady progress regulatory tightening trend unchanged Since January 1 this year, the implementation of the environmental protection tax law consists of 5 parts, 28 articles. Among them, should

April 1 is the date when pharmaceutical companies apply for environmental protection tax for the first time after the "the People's Republic of China Environmental Protection Tax Law" (hereinafter referred to as the "Environmental Protection Tax Law") was formally implemented. In the face of concerns that "environmental protection tax will become a 'life and death' for pharmaceutical companies" and other concerns, Zhang Daoxin, an environmental protection expert at the China Chemical Pharmaceutical Industry Association, said: "The level of taxes and fees set in the environmental protection tax has not changed much compared with the previous level. In fact, the main reason is that the name of the tax and the payment department have changed."

The trend of tightening supervision in the midst of stability remains unchanged

The environmental protection tax law, which has been implemented since January 1 this year, consists of 5 parts and 28 articles. Among them, taxable pollutants include air pollutants, water pollutants, solid wastes and noise as specified in the Table of Environmental Protection Tax Items and Tax Amounts and the Table of Taxable Pollutants and Equivalent Values. According to the environmental protection tax law, the tax amount of air pollutants is 1.2 yuan ~ 12 yuan per taxable unit. The tax amount of water pollutants is 1.4 yuan ~ 14 yuan per taxable unit. There are 4 kinds of taxes on solid waste according to categories, of which the tax amount per ton of hazardous waste is 1000 yuan. Noise is divided into 5 grades according to decibels exceeding the standard, and the tax amount is 350 yuan ~ 11200 yuan per month. Zhang Daoxin said that the waste produced by the pharmaceutical industry contains a variety of volatile organic compounds (VOCs), which is very difficult to deal. Previously, the industry was mainly concerned that VOCs such as cyclohexanone, isophorone and styrene would be included in the list of taxable pollutants by the environmental protection tax law and levied high taxes and fees. Now, these are not all included. So for pharmaceutical companies, the environmental tax law is not as influential as the rumors. "The principle at the beginning of the environmental tax law legislation was 'tax shifting', that is, from the sewage charge 'shift' to the environmental tax, the object of collection and the previous sewage charge catalog is basically consistent. The sewage charge catalog did not previously include cyclohexanone, isophorone, styrene and other VOCs, and the environmental tax law did not expand the scope."

Although several VOCs that the industry is worried about are not included in the taxable list this time, pharmaceutical companies should not take chances. "Key VOCs contain a wide variety of species, and their pollution equivalent values, etc., all of which require a series of considerations, are not very operable to be included in the tax directly, but will certainly be a key monitoring project for the regulatory authorities in the future. At present, benzene, toluene, formaldehyde, phenols and other VOCs have been included in the scope of environmental tax law." Zhang Daoxin said.

is different from the previous one. The environmental protection tax law points out that the people's governments of all provinces, autonomous regions and municipalities directly under the central government can take into account the environmental carrying capacity, pollutant discharge status and economic, social and ecological development objectives of their respective regions, and adjust taxes and fees according to local conditions within the tax range. In this regard, the industry is worried that if the tax standards vary greatly from place to place, whether it will lead to a "relocation tide" for pharmaceutical companies, especially API manufacturers ".

Chen Baohua, chairman of Zhejiang Huahai Pharmaceutical Co., Ltd., said that "improving the environment" and "industrial development" are dialectical relations. The development of enterprises should put environmental protection in the first place, and must not be at the expense of the environment. Even if enterprises that do not do well in environmental protection relocate, there are still pollution problems. He stressed: "API enterprises should not regard environmental protection work as a burden, but must do a good job in environmental protection in a down-to-earth manner."

Zhang Daoxin reminds enterprises that the cost of "relocation" rashly may be greater than the cost of pollution control under the condition that the overall environmental protection tax has not changed much.

Standard Tax Reduction Inspires Enterprises to Take the Initiative as

What is striking in the Environmental Protection Tax Law is the increase in tax relief policies.

Environmental Protection Tax Law stipulates that if the concentration value of taxable air pollutants or water pollutants discharged by taxpayers is lower than 30% of the national and local pollutant discharge standards, the environmental protection tax shall be levied at a reduced rate of 75%. If the concentration value of taxable air pollutants or water pollutants discharged by taxpayers is lower than 50% of the national and local pollutant discharge standards, the environmental protection tax shall be reduced by 50%.

Li Ran (pseudonym), who used to be in charge of environmental protection related work for listed pharmaceutical companies, said: "Whether it was the previous collection of sewage charges or the establishment of an environmental protection tax law, its purpose is to promote enterprises to protect the environment and promote green production. Tax relief is also to encourage enterprises to consciously carry out green production."

It is reported that Kelaiying Pharmaceutical Group will be the beneficiary of this tax reduction policy. According to Kuang Yan, vice president of the group, through the use of regenerative incinerators and other low-concentration organic waste gas treatment environmental protection facilities, the group's new plant in Tianjin VOCs emission concentration is only 25% of the Tianjin emission standard (40mg/m3), the national emission standard (120mg/m3) 8%. This means that the plant environmental protection tax can be reduced by 50%. "All factories in Kelaiying (including Tianjin, Dunhua and Fuxin) can basically achieve air pollutants lower than 30% of the prescribed pollutant emission standards." Kuang Yan said.

In fact, environmental protection has become a necessary condition for the development of pharmaceutical enterprises.

Environmental Management System and Occupational Health and Safety Management System (EHS) are one of the important standards for multinational pharmaceutical companies to select stable suppliers, and they are also the core standards for testing the business ethics of pharmaceutical customized R & D and production (CDMO) companies. The improvement of environmental protection can not only reduce taxes and fees, protect the environment, but also contribute to enhancing the international competitiveness of enterprises.

Li Zhenjiang, executive vice president of China Pharmaceutical Materials Association and chairman of Shenwei Pharmaceutical, said that environmental protection is not empty talk. It requires enterprises to truly realize the importance of protecting the blue sky and white clouds, invest funds in a down-to-earth manner, and do a good job in the treatment of pollutants. jobs. It is understood that Shenwei Pharmaceutical Co., Ltd., which has been selected into the green manufacturing system demonstration list of the Ministry of industry and information technology, has successively invested nearly 0.5 billion yuan in environmental protection, and will also invest nearly 30 million yuan every year to maintain "green".

The ultimate pursuit of the development of green manufacturing pharmaceutical companies

The modern manufacturing model that comprehensively considers environmental impact and resource efficiency has received increasing attention from the industry and has become the strategic pursuit of industrial development in various countries.

In recent years, our government has strongly advocated green manufacturing. On May 8, 2015, the State Council officially issued the "Made in China 2025". As the first ten-year action program for my country to implement the manufacturing power strategy, the "Made in China 2025" clearly proposes to strive to build an efficient, clean, low-carbon, and circular green manufacturing system.

In order to encourage enterprises to carry out green production, the General Office of the Ministry of Industry and Information Technology has organized the selection of green manufacturing demonstration enterprises. Up to now, two batches of 409 enterprises have been announced on the list, of which only 26 are pharmaceutical enterprises.

According to Li Ran, green manufacturing is difficult for pharmaceutical companies in one step, mainly because the cost of "decontamination" is too high. "The pharmaceutical industry is quite special, pharmaceutical formulations and processes, etc. determine the structure of the plant, plant layout, sewage, residue composition is also more complex, so many purification equipment needs to be tailored. The type of purification equipment, processing capacity, etc. are different, resulting in cost differences are also very large." Li Ran explained, "If the resulting sewage is purified once and the chemical oxygen demand (COD) does not meet the standard, it will need to add purification equipment or repeat purification. But building an additional anaerobic reactor may cost tens of millions of dollars more."

In addition, the time cost is also very expensive. In order to speed up the purification of sewage and waste residue, it is necessary to expand the corresponding purification facilities. The greater the processing capacity, the higher the price of purification equipment. "In the case of constant profits, companies can only try to balance their spending on environmental protection." Li Ran said.

"For so many years, we have been doing pollution control work, but still feel that the effect is not ideal. On the one hand, the technical level is low, the emission of pollutants; on the other hand, the investment is large, the operating cost is high. The implementation of green manufacturing is one of the ways to solve the problem fundamentally." Zhang Daoxin said that the profits of bulk APIs are meager, and it is difficult for API companies to invest heavily in pollution treatment equipment and improve pollution control. In order to achieve sustained and stable emission standards, the development of green production is the best solution. For the maintenance of ecology, "decontamination" environmental protection is a temporary solution, and green production can cure the root cause.

"The molecular structure of some of our products is different from that of similar foreign products, and this difference leads to the need to use more raw materials to produce the same dose of medicine, which naturally increases the pollution. Green manufacturing is to solve these problems through the improvement of source technology." Zhang Daoxin said.

Zhang Daoxin emphasized that the pharmaceutical industry is a special industry. The particularity of the drug itself determines that the process and system of this industry are very strict. Any change in the manufacturing process must be declared, and a series of factors such as the time cost of the declaration process It is one of the reasons why companies are unwilling to change the process easily. "It is expected that relevant government departments will consider opening up a green channel, encourage enterprises carrying out cleaner production to declare through the green channel, give certain policy support to process upgrading, and actively advocate cleaner production." Zhang Daoxin said.