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8月29日,环境保护税法草案提交全国人大常委会初审。此次立法是将现行排污费制度改为环境保护税,以构建绿色税制,开启以税治污的新常态。除了这些具体立法目标,另一个引人注目的焦点是,在十八届三中全会和修改后的立法法对税收法定原则分别作出明确要求和规定后,环保税法是首部进入立法审议程序的单行税法草案,从而迈开了落实税收法定原则的第一步。
On August 29, the draft environmental tax law was submitted to the NPC Standing Committee for first instance. This legislation is to change the current system of sewage charges into an environmental protection tax in order to build a green tax system and open a new normal of tax administration. In addition to these specific legislative objectives, another notable focus is that after the Third Plenary Session of the 18th CPC Central Committee and the amended legislative law made explicit requirements and provisions on the statutory principles of taxation, the Environmental Tax Law was the first single bank to enter the legislative review process The draft tax law has taken the first step in implementing the statutory principle of tax revenue.