论文部分内容阅读
近日,环境保护税立法工作已经正式启动,正加紧推进,目前国务院法制办已经完成对送审稿的修改。专家表示,钢铁、水泥、平板玻璃、电解铝、煤化工等产能严重过剩行业在开征环保税后,将受到影响。国家税务总局政策法规司相关负责人向记者介绍道:“环境保护征税对象特殊,征管流程复杂。财税、环保部门一直在积极推进环境保护税立法,已经投入大量时间和精力调研,初步理出环境保护
Recently, the environmental protection tax legislative work has officially started, is stepping up promotion, the Legislative Affairs Office of the State Council has completed the revision of the draft for review. Experts said that steel, cement, flat glass, electrolytic aluminum, coal chemical industry and other serious overcapacity industries levied environmental taxes, will be affected. Relevant person in charge of the State Administration of Taxation Policy and Law Department, told reporters: ”environmental protection tax object is special, collection and management process is complex .Fiscal and taxation, environmental protection departments have been actively promoting environmental protection tax legislation, has invested a lot of time and effort research, preliminary theory Out of environmental protection