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在呼唤等待多年,历经6年立法之路后,环保费改税的靴子终于落地了。2016年12月25日,十二届全国人大常委会第二十五次会议表决通过了《中华人民共和国环境保护税法》,这是党的十八届三中全会提出“落实税收法定原则”要求后,全国人大常委会审议通过的第一部单行税法,也是我国第一部专门体现“绿色税制”的单行税法。《中华人民共和国环境保护税法》共五章二十八条,分总则、计税依据
After calling for many years, after 6 years of legislation, the boots of environmental tax reform finally landed. On December 25, 2016, the Twenty-fifth Session of the 12th NPC Standing Committee passed the Tax Law of the People’s Republic of China on Environmental Protection, which is proposed by the Third Plenary Session of the 18th CPC Central Committee to implement the principle of statutory tax revenue, “After the request was first examined and approved by the Standing Committee of the National People’s Congress, the first one-line tax law was also the first one-line tax law in our country that embodied the” green tax system. “ ”People’s Republic of China Environmental Protection Tax Law," a total of five chapters twenty-eight, divided into general rules, tax basis