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2016年12月,全国人大审议通过了《环境保护税法》,即将于2018年的1月1日起施行,由此促进了社会对于环境税收问题的关注。事实上,随着我国经济的深入发展,以往粗放式经营所导致的环境污染问题逐渐显现。根据环保部发布的《中国环境状况公报2015》显示,在空气方面,全国338个地级以上城市中,仅有73个城市环境空气质量达标,占比21.6%;在水资源质量方
In December 2016, the National People’s Congress examined and passed the “Environmental Protection Tax Law,” which will come into effect on January 1, 2018, thus promoting the community’s concern for environmental tax issues. In fact, with the deepening economic development in our country, the environmental pollution caused by extensive management in the past has gradually become apparent. According to the “State of the Environment Bulletin 2015” released by the Ministry of Environmental Protection, in the air area, only 73 of the 338 prefecture-level cities in the country have ambient air quality standards, accounting for 21.6% of the total. Among water quality standards