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本报讯近日,国务院法制办公布了由财政部、税务总局、环保部三部门联合起草的《环境保护税法(征求意见稿)》(以下简称意见稿),并向社会各界征求意见。酝酿近十年之久的环保税征收,也将进入倒计时。北京大学法学院教授刘剑文指出:“加倍征收环保税和今年实施的新环保法在总体精神上是一致的。惩罚力度之大,是现行税法里从来没有过的。”来自权威媒体的报道消息称,环保税的征税对象主要有四类,意见稿规定,应税污染物是指大气污染物、水污染
Recently, the Legislative Affairs Office of the State Council released the “Environmental Protection Tax Law (Draft for Comment)” drafted jointly by the Ministry of Finance, the State Administration of Taxation and the Ministry of Environmental Protection (Draft for Comment) (hereinafter referred to as the draft for comments) and solicited opinions from all walks of life in the community. Brewing nearly 10 years of environmental tax collection, will also enter the countdown. Liu Jianwen, a law professor at Peking University, points out: “The double tax collection on environmental protection and the new environmental protection law implemented this year are generally in line with the spirit of punishment that has never been before in the existing tax laws.” "Reports from authoritative media According to the sources, there are mainly four categories of environmental tax levied on the taxpayers, the draft stipulates that taxable pollutants are air pollutants, water pollution