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2016年8月29日,备受关注的《环境保护税法(草案)》(以下简称《草案》)提请十二届全国人大常委会第二十二次会议进行了初次审议。这是党的十八届三中全会提出“推动环境保护费改税”后首部提请审议的税法草案,这意味着落实税收法定原则迈出了重要一步。环境保护税是一个新的税种,较之其他税种,环境保护税具有较强的技术性,其征收将面临较高的要求和挑战。作为基层一线环境监察执法人员,笔者认为,环境保护税的复杂性远远超过其他税种,
On August 29, 2016, the “Environmental Protection Tax Law (Draft)” (hereinafter referred to as “the Draft”), which attracted much attention, submitted its first review to the 22nd meeting of the 12th NPC Standing Committee. This is a draft tax law first proposed by the Third Plenary Session of the 18th CPC Central Committee for examination and approval after the “Pledge to Reform the Environmental Protection Fee.” This means that the statutory principle of tax revenue has taken an important step. Environmental protection tax is a new type of tax. Compared with other types of taxes, environmental protection tax is highly technical and its collection will face higher requirements and challenges. As a grass-roots front-line environmental monitoring law enforcement officers, I believe that the complexity of environmental protection tax far more than other taxes,