环境保护税立法仍存三大争议

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羊城晚报2015年7月1日报道:还有9天,《中华人民共和国环境保护税法(征求意见稿)》向社会公开征求意见的时间即告截止。环境保护税的立法,将填补我国税制体系空白;环境保护税或将成为十八届三中全会之后我国首个新开征的税种。也因此,意见稿的出炉备受学界、实务界和企业界关注。在此 Yangcheng Evening News reported on July 1, 2015: There are still 9 days, “People’s Republic of China Environmental Protection Tax Law (draft)” to the community for public comment time is over. The enactment of the environmental protection tax will fill in the blank of China’s tax system. The environmental protection tax will become the first newly levied tax in China since the Third Plenary Session of the 18th CPC Central Committee. Therefore, the release of the draft has received much attention from academia, practitioners and enterprises. here
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