环境保护税法草案由全国人大常委会会议审议,是依法治国的具体表现,是实施立法法的重要体现。总体上,对这部法律草案没有大的意见。但有个概念的认识问题,是关于由法规上升到法律的。法律的一个重要特征就是平等化、强制性、税负的均等化等。草案第六条有关环境保护税目、税额的设置没有制定全国统一的标准,给省、市、自 The draft law on environmental protection tax considered by the NPC Standing Committee is a concrete manifestation of governing the country according to law and an important manifestation of implementing the law of legislation. In general, there is no big comment on this draft law. However, there is a concept of awareness, is about the law to the law. An important feature of law is equalization, coercion, equalization of tax burden and so on. Article 6 of the draft on the environmental protection tax items, the setting of the tax does not develop a unified national standards, to the provinces, municipalities and autonomous regions