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1环保税法获全国人大常委会通过,2018年施行2016年12月25日,第十二届全国人民代表大会常务委员会第二十五次会议通过了《中华人民共和国环境保护税法》(以下简称《环保税法》),自2018年1月1日起施行。走过6年立法之路、历经2次审议,《环保税法》最终出台。《环保税法》是贯彻落实党的十八届三中全会提出的“落实税收法定原则”要求、由全国人大常委会审议通过的第一部单行税法,也是我国第一部专门体现“绿色税制”、
1 Environmental Tax Law Adopted by the Standing Committee of the National People’s Congress and Implemented in 2018 On December 25, 2016, the 25th meeting of the Standing Committee of the 12th National People’s Congress passed the “Environmental Protection Tax Law of the People’s Republic of China” (hereinafter referred to as the “ Environmental Tax Law ”), since January 1, 2018 into effect. After six years of legislative approach, after two reviews, the “Environmental Tax Law” was finally promulgated. The “Environmental Tax Law” is the first solo tax law reviewed and passed by the Standing Committee of the National People’s Congress and the first one in our country to fully implement the requirements set forth in the Third Plenary Session of the 18th CPC Central Committee for “implementing the statutory principle of tax revenue” Green tax system ",