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本报讯12月25日,十二届全国人大常委会第二十五次会议表决通过《环境保护税法》,并将于2018年1月1日起施行。这是党的十八届三中全会提出落实“税收法定”原则要求,《立法法》对“税收法定”作出明确规定之后,提请全国人大常委会审议并通过的首部单行税法,也是我国第一部专门体现“绿色税制”、推进生态文明建设的单行税法。《环保税法》全文5章、28条,分别为总则、计税依据和应纳税额、税收减免、征收管理、附则。其总体思路是由“费”改
On December 25, the 25th meeting of the 12th NPC Standing Committee passed the “Environmental Protection Tax Law” and will come into force on January 1, 2018. This is the first solitary tax law that the Third Plenary Session of the 18th CPC Central Committee put forward to implement the “tax statutory” principle and the “Legislation Law” clearly stipulates “tax statutory provisions” and then submitted to the Standing Committee of the National People’s Congress for examination and approval. It is also the first solitary tax law in our country that embodies “green tax system” and promotes the construction of ecological civilization. The “Environmental Tax Law” full text Chapter 5, Article 28, respectively, the general principle, tax basis and tax payable, tax relief, collection management, by-laws. The general idea is changed from “fee ”