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2016年12月25日下午,十二届全国人大常委会第二十五次会议闭幕,以145票赞成、1票反对、4票弃权,表决通过《环境保护税法》(下称《环保税法》)。这是中共十八大后中国出台的首部单行税法,中国的税收种类由此增至19个。环保税立法体现“税负平移”原则。全国人大常委会法工委经济法室副主任王清在新闻发布会上介绍,这一衔接体现在四个方面。一是将排污费的缴纳人作为环保税的纳税人,即在中国领域和管辖的其他海域,直接向环境排放应税
On the afternoon of December 25, 2016, the 25th meeting of the 12th NPC Standing Committee was closed with 145 votes in favor, 1 against and 4 abstentions. The “Environmental Protection Tax Law” (the “Environmental Protection Tax Law” ). This is the first solitary tax law promulgated by China since the 18th CPC National Congress. As a result, the tax revenue in China has increased to 19. Environmental tax legislation reflects “tax shift ” principle. Wang Qing, deputy director of the Economic Law Department of the Legislative Affairs Commission of the NPC Standing Committee, briefed the press conference. This convergence is reflected in four aspects. First, the taxpayers who pay sewage charges as environmental tax, that is, in China and other jurisdictions of the sea, the tax directly to the environment taxable