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2016年8月29日,第十二届全国人大常委会第二十二次会议对《中华人民共和国环境保护税法(草案)》(以下简称《草案》)进行了初次审议。制定环境保护税法将有利于从根本上解决现行排污费制度存在的执法刚性不足、行政干预较多、强制性和规范性较为缺乏等问题,有利于促进形成治污减排的内在约束机制,有利于推进生态文明建设、加快经济发展方式转变。但任何一部法律的颁布与实施都不可能一蹴而就。目前,各方对该《草案》在法律名称、征税对象、计税依据、征管程序和税负平移等重要问题
On August 29, 2016, the 22nd meeting of the 12th NPC Standing Committee held the initial review of the “Tax Law of the People’s Republic of China on Environmental Protection (Draft)” (the “Draft” for short). The formulation of environmental protection tax law will be conducive to a fundamental solution to the existing lack of enforcement of the system of sewage charges rigid enforcement, administrative intervention is more mandatory and less standardized and other issues will help promote the formation of pollution control mechanisms of internal constraints, there are Conducive to promoting the building of ecological civilization, speeding up the transformation of the mode of economic development. But the promulgation and implementation of any one law can not be accomplished in one move. At present, all parties have made major remarks on the “draft” in terms of legal name, object of taxation, basis for tax calculation, collection procedure and tax burden shift