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从2007年首次提出立法动议起,环境保护税法历经九年终于问世,并将于2018年1月1日起正式施行。环保税法是我国落实税收法定原则后的第一部绿色税法,其实施必将为我国绿色发展作出积极贡献。目前环保税法所确立的环保税方案主要对现行排污费进行改革和平移,体现了渐进式制度改革的思想。依法推进环保税法实施,有利于解决排污费制度存在的执法刚性不足、地方政府干预等问题;有利于提高纳税人环保意识和遵从度,强化企业治污减排的责任;有利于构建促进经济结构调整、发展方式转
Since the legislative move was first proposed in 2007, the tax code for environmental protection has finally come out after nine years and will come into effect on January 1, 2018. The Environmental Tax Law is the first green tax law after the implementation of the statutory principle of taxation in our country, and its implementation will surely make a positive contribution to the green development of our country. At present, the environmental protection tax scheme established by the environmental tax law mainly reforms and transforms the current sewage charges, which reflects the idea of gradual system reform. Promoting the implementation of the environmental tax law in accordance with the law is conducive to solving the existing problems such as inadequate enforcement of the law on the sewage charges and interference by local governments; is conducive to raising taxpayers’ environmental awareness and compliance and strengthening corporate responsibility for pollution control and emission reduction; Adjustment, development mode turn