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Know; or "waste-end tax"

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 We introduce waste-end tax from April, 2005 to plan discharge restraint of industrial waste for the formation of recycling society, promotion of promotion or other appropriate processing of recycling in Saga.

 Waste-end tax taxes import to incineration facilities of industrial waste or final disposal site, and is object tax allotted for expense to push forward approach for the making of recycling-oriented society. 

 

Structure of tax

  We demand tax burden from discharge proprietor to plan higher discharge suppressant effect, and waste-end tax taxes import to the middle disposal facility where discharge is near with import to final disposal site (inning).

 In addition, we are doing only import to incineration facilities in taxation to middle disposal facility to derive to recycling by the plain taxation system widely if taxable. 

 

Person who puts

 To discharge company carrying in industrial waste to incineration facilities in the prefecture and final disposal site or middle processing supplier, destruction by fire processing supplier of industrial waste when entrust with incinerating (discharge proprietor who consigned to)

  •  When we entrust final action supplier with final action of industrial waste (discharge proprietor whom we consigned to)
  •  When we dispose of company's industrial waste in the company incineration facilities and final disposal site (the company)
  •  

    Standard of assessment

 Weight of industrial waste carried in to incineration facilities in the prefecture and final disposal site

 

Sum to pay

  •  1 ton of quantity of import hit to incineration facilities      800 yen
  •  1 ton of quantity of import hit to final disposal site        1,000 yen
  •  

    Report and the tax payment

  When we consign to supplier and final action supplier to incinerate, supplier to incinerate of trust or final action supplier receives tax from discharge company or the middle processing supplier, and report delivers the sum to the prefecture in a mass by the next period.

  In addition, the proprietor declares directly by the next period and pays when the company punishes.

  •   For from January 1 to March 31 until the end of April
  •   For from April 1 to June 30 until the end of July
  •   For from July 1 to September 30 until the end of October
  •   For from October 1 to December 31 until the end of January
  •  

    Exemption of taxation

 We are not taxed for import to incineration facilities which the governor approved when utilization (recycling, heat collection) of industrial waste is carried out.

 

The collection postponement

  Special collecting agent of industrial waste incinerate; or is admitted the collection postponement for up to two months as limit with the amount of money admitted that cannot deliver when is admitted that cannot deliver all of the waste-end tax that should deliver or by not having been able to receive all of rate pertaining to final action and waste-end tax or by deadline of the delivery.

 

We cannot collect and are returned sum

   When it is admitted that there is or when adequate cause loses the industrial waste amount of a tax which we collected by natural disasters about thing that or we were not able to receive with all of rate pertaining to final action and waste-end tax or incinerating of industrial waste, special collecting agent returns this if the amount of a tax has been already delivered and exempts from the duty to pay tax if we are not still delivered.

 

Use of the yield of taxes

 

Figure of structure

 

 

Questions and answers Q&A 

Taxpayer relations

Who is taxpayer of Question 1 waste-end tax?

 It is discharge proprietor carrying in industrial waste to incineration facilities or final disposal site. In addition, discharge company of outside the prefecture becomes taxpayer of base tax if we correspond to this as we assume taxation object "import of industrial waste to incineration facilities in the prefecture or final disposal site".

 

What kind of person does Question 2 discharge company mean?

 Discharge proprietor is person exhausting waste by operation, and, other than factory, medical institution or store are discharge companies, too. In addition, in the case of construction industry, prime contractor is discharge company not origin of ordering. 

 

Does discharge company become taxpayer after industrial waste exhausted question 3 was incinerated when it is disposed for the last time? 

 In this case, as for the taxpayer, it is middle processing supplier whom we incinerated to become taxation when residual substance after incinerating is carried in to final disposal site.

 But middle processing supplier incinerates industrial waste which discharge company exhausted and carries in to final disposal site, and amount of money equivalent to the amount of a tax that the middle processing supplier should pay to final action supplier is added to the middle processing rate (the amount of this tax equivalency is rise in price share of middle processing rate and is not tax itself).

 Appropriate addition is premise, but discharge proprietor will bear the amount of this tax equivalency.

 

Taxable relations

What is industrial waste becoming taxable of Question 4 industrial waste? 

 We say industrial waste prescribed in method of waste disposal, and industrial waste targeted for waste-end tax is waste which occurred with operation, and, 20 kinds of industrial waste including cinder, sludge, debris, abolished bra sticks, five kinds of management industrial waste is prescribed in particular.

 

Do glass waste such as syringes drained from Question 5 hospital, metal waste, abolished plastics become industrial waste?

 We correspond to industrial waste.

 

As for the sediment depositing in facility (oil water detached room intercepting devices) treating filthy water except human waste established at Question 6 restaurant, lunch center, inn, is it to industrial waste?

 If property of the sediment is muddy, we correspond to "sludge" which is industrial waste.

 

Does cleaning sludge (park Ren and cilia mixed thing of lending) appearing from washing process of Question 7 cleaning business become industrial waste?

 We correspond to "waste oil" which is industrial waste or "sludge" by property.

 

Does Question 8 radioactive waste become industrial waste, too?

 Because we remove polluted thing from waste by method of waste disposal in radioactive material and this, these correspond to neither industrial waste nor wastes. Therefore, radiopharmaceutical appearing from thing and hospital polluted by radioactive material found at nuclear power plant does not correspond to industrial waste.

 

Does Question 9 RDF become industrial waste, too?

 It means "fuel done from waste" with RDF (Refuse Derived Fuel). As crush, drying sort inflammables such as paper, cloth, tree, plastic which were not recycled or mold among garbage found at home and office and made fuel, and utilization (charged buying and selling) is considered to be as heat source to produce electricity and steam, we do not correspond to industrial waste.

 

Does industrial waste occur from Question 10 agriculture and fishery?

 Agriculture and fishery are one of the operation, and waste exhausted from there becomes industrial waste. Specifically, by agriculture, there are abolished plastic film for house, abolished plastic film of multi-business, abolished plastic manure bag, and there are scrapped ship, abolished fishing net, abolished wires, plastic abolished rope with it is fishery. In addition, thing that discharge (release) did the fisheries animals and plants which hung over fishing net during the operation near the spot does not correspond to industrial waste.

 

Does feces and urine of pig which Question 11 farmers raise as side business become industrial waste?

 When business outline corresponds to "stock raising agriculture", thing except private use corresponds to ko erarunode, industrial waste (feces and urine of animal). In addition, it is not called into question about breeding head count in particular, but is removed when we can consider that it is for private use under normal social conventions.

 

Do muddy thing depositing in (1) sewage treatment facility exhausted from Question 12 slaughterhouse, feces and urine of (2) animal become industrial waste?

 (1)"Sludge" that this is industrial waste, (2) is wastes.

 

Feces and urine of animal which is Question 13 industrial waste is limited to thing drained from "stock raising agriculture", but what happens to feces and urine of animal exhausted by "stock raising resemblance business?"

 We correspond to industrial waste.

 We mainly say office performing breeding of animal for petting for experiment, animal breeding for the purpose of protection of farm products, the forest and family protection, and, with "stock raising resemblance business", there are animal breeding business (mouse, rat, marmot, rabbit) for experiment, animal breeding business (canary, paddybird, dog) for petting, weasel breeding business, pheasant breeding business, Insecta breeding business (beetle, bell insect).

 

Do the earth and sand accruing with dredging such as Question 14 harbor or river become industrial waste?

 We do not correspond to industrial waste.

 

Does Question 15 construction remaining soil become industrial waste, too?

 It is said that we do not include thing equivalent the earth and sand and the earth and sand becoming purpose of land creation exclusively in industrial waste, and therefore construction remaining soil does not correspond to industrial waste.

 

Does waste (e.g., drawing, magazine, drink empty can, lunch pattern, garbage) accompanied with work in Question 16 construction site office and eating and drinking of worker become industrial waste, too?

 It becomes wastes.

 

You buy and sell brick waste containing copper of 10% of Question 17 for payment, do you regard only brick dreg as industrial waste?

 The brick waste is valuables as the entirety.

 

Does abolished wood when we dismantle house of Question 18 individual by oneself become industrial waste?

 It is wastes which the inhabitants concerned exhaust.

 

Does wood which became unnecessary become industrial waste with the removal of Question 19 workpiece?

 Among operation to remove workpiece, small piece of wood which accrued with operation of construction industry corresponds to industrial waste, but small piece of wood which accrued with other operation is wastes.

 

What is unnecessary brick waste which accrued with repair construction of Question 20 furnace?

 It is construction scrap woods (industrial waste).

 

Does product waste (e.g., ham waste in ham production, bread waste in bread production) drained from Question 21 food manufacturing industry become industrial waste?

 Thing exhausted from normal process of manufacture corresponds to industrial waste (we leave the animals and plants characteristics).

 

Does driftwood exhausted as unnecessary become industrial waste on managing dam of Question 22 hydroelectric power station?

 We do not correspond to industrial waste.

 

When we remove gravel spread in Question 23 railroad track, does it become industrial waste?

 When we exhaust this as unnecessary, we correspond to debris (industrial waste).

 

What is small piece of wood (industrial waste) pertaining to wholesale trade of Question 24 import wood?

 We say small piece of wood occurring with import business activity of general trading firm and trading company performing the import of wood as a part of the duties or all.

 

When we unload import wood from Question 25 ship, method to release wood directly on the sea surface, and to withdraw is taken from the side of ship. In this case we collect floating small pieces of wood on the sea surface and will handle, does this become industrial waste, too?

 We correspond to industrial waste (small piece of wood) at the time of unloading if concerned with wholesale trade of import wood.

 

Land process rotten thing of fruit and freshness vegetables such as bananas which Question 26 importer imported after the customs, in these, is it to industrial waste?

 It is wastes.

 

Does carcass of animal in Question 27 animal cemetery business become industrial waste?

 We do not correspond to industrial waste.

 

After Question 28 rounding up stray dogs, does residual ash when public health center burnt up the body become industrial waste?

 We do not correspond to industrial waste.

 

Does sludge exhausted by drainage from pro-Question 29 business building and facilities which it is merged and processes of human waste become industrial waste?

 When it is planned to be merged, and to process, we do not correspond to industrial waste.

 

Do muddy things which grows when we cleaned such as gutters of Question 30 shitasuikankyo and road become industrial waste?

 For muddy thing which deposited in shitasuikankyo, country or local public entity which are manager of shitasuikankyoto remove this and become industrial waste (sludge) when they exhaust. But it is wastes and will judge paper and tree which often deposit in open conduit part of road gutters depending on the others, the property.

 

Standard of assessment relations

About weight of Question 31 industrial waste, what should we grasp by?

 It is basic that weighs industrial waste carried in to place and final disposal site that special collecting agent incinerates, but can convert from capacity. In addition, by weight described in industrial waste control documentation (manifesto) obliged to carry out grant in the method of waste disposal, we can grasp weight of the industrial waste concerned.

 

When weight and weight at the time of import to incineration facilities or final disposal site listed in Question 32 manifesto are different, what happens?

 We confirm between discharge company and assume either right weight standard of assessment. In this case, if weight listed in manifesto includes error, requesting correction (or redeliver) from the viewpoint of method of waste disposal top in discharge company it is necessary.

 

May we calculate weight using coefficient except conversion factor to establish in the Question 33 Saga waste-end tax by-law enforcement regulations (called "rules" as follows.)?

 We set standard coefficient every type of industrial waste, and conversion factor setting in rules uses so that weight drinks because capacity calculates standard of assessment about thing that it is revealed without it being never revealed, and is not intended to calculate real weight to use in transactions. Therefore, by coefficient except conversion factor to set in rules, that sees objectively, and validity may use the coefficient if admitted that there is.

 

The collection method relations

How do you pay Question 34 tax?

 To supplier to incinerate when entrust final action supplier with final action of industrial waste or of industrial waste when consign incinerating, will pay with tax to final action supplier of trust ahead or supplier to incinerate. We will report those tax amount to prefecture later in a mass, and final action supplier or supplier to incinerate will deliver.

 In addition, we declare in proprietor oneself prefecture and, in the case of the company disposal, will pay.

 

Others

Does Question 35 waste-end tax become a target of consumption tax?

 If meet all of next important matters, of consumption tax do not become taxable.

 Supplier to incinerate or final action supplier collecting waste-end tax from taxpayer (discharge company and middle processing manufacturer) as special collecting agent.

 Special collecting agent clarifying waste-end tax with bill or receipt in the other party (taxpayer).

   Special collecting agent is processing rate and thing that we divide, and the accounting is doing by subjects such as "temporary payment waste-end tax or advance" "we receive provisionally waste-end tax or deposit" with waste-end tax.

 

Is rate imputation forehead to Question 36 processing rate that consumption tax becomes taxable?

 Because rate imputation forehead adds waste-end tax equivalency sum that is imposed when trust middle processing supplier carries in industrial waste after the middle processing to incineration facilities or final disposal site to normal processing rate, and is (processing rate itself that rose in price), of consumption tax become taxable.

 

How does the handling in the accounting of taxpayer when we paid Question 37 waste-end tax turn out?

 We can assume loss of money or necessary expense.

 In addition, as for the accounting, it is necessary for taxpayer to talk with tax practice government agency of country beforehand to judge for each various cases.

 

How does the handling in the accounting of the amount of Question 38 rate imputation turn out?

 We can do the amount of rate imputation with loss of money or necessary expense for rise in price of processing rate.

 

Is the stamp duty imposed to Question 39 waste-end tax?

 If the industrial waste amount of a tax is specified on receipts which special collecting agent issues, it is said to amount of money of the waste-end tax that we do not include in amount of money (mention amount of money) becoming taxable of the stamp duty.

 

What kind of thing do you use the Question 40 yield of taxes for?

 We utilize the yield of taxes for various environment measures (support to facility maintenance for reinforcement and recycling industrial upbringing of monitoring, the instruction system for illegal dumping and non-appropriate processing) to plan discharge restraint of industrial waste for realization of recycling society, promotion of recycling or other appropriate processing.

 

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Saga prefectural government office (corporation number 1000020410004) 〒 840-8570  1-1-59, Jonai, Saga-shi   Tel: 0952-24-2111 (main)     
Copyright© 2016 Saga Prefecture.All Rights Reserved.

Saga prefectural government office (corporation number 1000020410004)

〒840-8570
1-1-59, Jonai, Saga-shi
Tel: 0952-24-2111 (main)
Copyright© 2016 Saga Prefecture.All Rights Reserved.