《国务院2012年立法工作计划》已将研究制定环境保护税法作为需要抓紧工作、适时提出的项目。财政部、国家税务总局、环境保护部联合国务院法制办成立了相关领导小组和工作组,该送审稿较现行排污费有了多项突破:一是在税负水平上,环保税致力于逐步改变企业宁可缴纳排污费也不愿 The State Council’s Work Plan for Legislation in 2012 has set forth the study and formulation of the tax law on environmental protection as a project that needs to be done urgently and promptly. The Ministry of Finance, the State Administration of Taxation and the MOH Legislature Office of the State Council jointly established the leading group and the working group. The review draft made several breakthroughs over the current sewage charges. First, at the tax burden level, the environmental tax is committed to gradually It is reluctant to change the enterprises rather to pay sewage charges