论文部分内容阅读
国务院法制办公布《中华人民共和国环境保护税法(征求意见稿)》,向社会各界征求意见,以此保护和改善环境,促进社会节能减排,推进生态文明建设。据了解,征求意见稿现三大热点。排污将全面征税。征求意见稿规定环境保护税的纳税人,为在中华人民共和国领域以及管辖的其他海域,直接向环境排放应税污染物的企业事业单位和其他生产经营者。应税污染物指大气污染物、水污染物、固体废物、建筑施工噪声和工业噪声以及其他污染物。同时,向依法设立
The Legislative Affairs Office of the State Council promulgates the Tax Law of the People’s Republic of China on Environmental Protection (draft for soliciting opinions), soliciting opinions from all walks of life in order to protect and improve the environment, promote social energy conservation and emission reduction, and promote the building of ecological civilization. It is understood that soliciting opinions are three hot spots. Sewage will be fully taxed. Taxpayers who stipulate the environmental protection tax in the draft are those enterprises, institutions and other production and business operators that discharge taxable pollutants directly to the environment in the areas of the People’s Republic of China and other areas under their jurisdiction. Taxable pollutants are air pollutants, water pollutants, solid waste, construction and industrial noise and other pollutants. At the same time, set up according to law