环保税开征的脚步越来越近。国务院环保税法调研组日前已经就相关情况在南京展开调研。按照全国人大常委会公布的2016年立法工作计划,《环境保护税法》在6月进行审议,如果进程顺利,环保税法有望年内出台,这标志着我国环境保护领域“费改税”将以立法形式确认固化,税率有可能根据经济形势再适度调高,税收大头有望留给地方。近年来,迫于严峻的环境形势,环境治理正从单一的行政手段向多元化手段并用看齐。早在2013年,党的十八届三中全会就提出要 The levy of green taxes is getting closer. State Department Environmental Tax Research Group has recently conducted a survey on the relevant circumstances in Nanjing. According to the 2016 legislative work plan promulgated by the NPC Standing Committee, the “Environmental Protection Tax Law” will be reviewed in June. If the process goes smoothly, the environmental tax law is expected to come out during the year. This signifies that “tax reform” will be implemented in the field of environmental protection Legislation to confirm curing, the tax rate may be moderately increased according to the economic situation, the tax revenue is expected to leave the bulk. In recent years, due to the harsh environmental situation, environmental governance is moving from a single administrative approach to a diversified approach. As early as 2013, the Third Plenary Session of the 18th CPC Central Committee put forward the proposal