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2015年6月10日国务院法制办公布《环境保护税法(征求意见稿)》。环保税可能成为十八届三中全会之后征收的首个新税种,对下一步的整体税制构建意义重大。根据征求意见稿,所有向环境排放应税污染物的企业事业单位和其他生产经营者都是环保税的纳税主体,征税对象分为大气污染物、水污染物、固体废物和噪声四类。《环境保护税(征求意见稿)》规定,在中国领域以及管辖的其他海域,直接向环境排放应税污染物(包
June 10, 2015 State Council Legislative Affairs Office promulgated the “Environmental Protection Tax Law (Draft for Comment).” The green tax may become the first new tax levied after the Third Plenary Session of the 18th CPC Central Committee, which will be of great significance to the overall tax system for the next step. According to the draft, all enterprises and institutions that discharge taxable pollutants to the environment and other production and business operators are the taxpayers of the environmental tax, and the taxpayers are divided into four categories: air pollutants, water pollutants, solid waste and noise. “Environmental Protection Tax (Draft for Comments)” stipulates that taxable pollutants (including taxable pollutants) should be directly discharged to the environment in China and in other areas under its jurisdiction