环保税法来了十二届全国人大常委会第二十二次会议初次审议了环境保护税法草案。这也使得环境保护税法草案成为落实税收法定原则提出之后首部提交全国人大常委会会议审议的税法草案。按照“税负平移”的原则进行环境保护费改税、允许地方上浮应税污染物的使用税额和暂不对二氧化碳征税、建立环境保护税征管协作机制——财政部部长楼继伟在作草案说明时指出,立法总体考虑了上述三方面因素。中国政法大学财税法研究中心主任施正文近日在接受记者采访时 The Environmental Tax Law came The 12th NPC Standing Committee held its first draft of the Environmental Protection Tax Law. This also makes the draft of the tax code for environmental protection a draft tax law first submitted to the NPC Standing Committee for consideration after the statutory principle of taxation is put forward. In accordance with the principle of “tax burden shift ” principle of environmental protection fee tax reform, allowing local taxable pollutants to use tax and temporary tax on carbon dioxide, the establishment of environmental protection tax collection and management mechanisms - Finance Minister Lou Jiwei As the draft note states, the legislation generally takes into account the above three factors. Shi Zhengwen, director of the Tax Law Research Center of China University of Political Science and Law recently interviewed by reporters