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排污费改革为环境税,将对现行环境保护制度产生较大的影响,这些影响集中体现于环保部门。环境税开征将缩减环保部门的权限,改变其现有的利益格局。环保部门与税务部门的行政管理体制存在较大的差异,可能妨碍环境税征管所必需的部门合作机制。部门间的专业分工也割裂了税收征管,增加了征管难度。对此,环境税立法应正视环保部门的利益,充分重视环保部门的积极作用,由此才能推动环境税制度和环保制度的协调发展。
The reform of the sewage charges as an environmental tax will have a greater impact on the current environmental protection system, which is mainly reflected in the environmental protection department. Environmental tax levy will reduce the authority of environmental protection departments to change its existing pattern of interests. There is a big difference between the administrative departments of environmental protection and tax departments, which may hinder the departmental cooperation mechanism necessary for environmental tax collection and management. The division of labor between departments also cut the tax collection and management, increasing the difficulty of collection and management. In this regard, the environmental tax legislation should address the interests of environmental protection departments, give full attention to the positive role of environmental protection departments, which in order to promote the coordinated development of environmental tax system and environmental protection system.