本次提请审议的环境保护税法草案启动以税治污的开端,是国家确定税收法定原则后制定的第一部涉税法律。制定这部法有利于从根本上改变现行排污费制度存在的执法刚性不足、行政干预较多、强制性和规范性较为缺乏等问题,十分必要。建议将环保部门交送的数据作为计税法定依据。污染物排放量是经技术手段测量得出的,环保部门监测和纳税人自动监测的数据可能会出现差异。对这种差异,现行排污费征收政策明确规定,将环保部门监测数据作为核 The draft tax protection law on environmental protection that was submitted for deliberation started the beginning of tax pollution control and was the first tax-related law formulated by the state after the statutory principle of taxation was established. The enactment of this law is conducive to fundamentally changing the existing lack of enforcement of the existing sewage charges system, administrative intervention is more mandatory and less standardized and other issues, it is very necessary. It is suggested that the data delivered by the environmental protection department should be taken as the legal basis for tax calculation. The discharge of pollutants is measured by technical means, and the data monitored by the environmental protection department and the taxpayers may be different. To this kind of difference, the current sewage charges collection policy clearly stipulates that the environmental protection department monitoring data as a nuclear