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为切实做好环境保护税征收管理工作,日前国家税务总局、环境保护部正式签署《环境保护税征管协作机制备忘录》,进一步强化部门合作,明确职责分工,为环境保护税的顺利开征迈出了坚实的一步。开征环境保护税是党中央、国务院推进生态文明建设、落实绿色发展理念的重大战略举措。环境保护税作为新开征的独立绿色税种,以排放应税污染物为征税对象,计税依据有别于其他税收,专业性强,征收管理较为复杂,为此《环境保护税法》明确规定税
In order to effectively carry out the collection and management of environmental protection tax, a few days ago the State Administration of Taxation and the MEP officially signed the Memorandum of Understanding on Collaborative Mechanism of Collection and Management of Environmental Protection Tax, further strengthening the cooperation between departments and clarifying the division of responsibilities so as to make a smooth introduction of the environmental protection tax A solid step. The introduction of environmental tax is the CPC Central Committee and State Council to promote ecological civilization construction, the implementation of the concept of green development, a major strategic move. Environmental Protection Tax, as a newly introduced independent green tax, is a tax object of taxable pollutants discharge. Its tax base is different from other taxes, and its management is more complicated. Therefore, the “Environmental Protection Tax Law” clearly stipulates tax