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2010年10月18日,中共第十七届中央委员会第五次全体会议通过了《中共中央关于制定国民经济和社会发展第十二个五年规划的建议》,《建议》首次明确提出“十二五”期间将开征环境保护税。2013年,中共十八届三中全会决定推进环境保护费改税。2014年,财政部会同环境保护部、国家税务总局形成环境保护税法草案稿,并报送国务院。2015年6月,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)》2015年8月5日,环境保护税法被补充进第十二届全国人大常委会立法规划。
On October 18, 2010, the Fifth Plenary Session of the 17th Central Committee of the Communist Party of China adopted the “Proposal of the CPC Central Committee on Formulating the Twelfth Five-Year Plan for National Economic and Social Development,” and the “Proposal” clearly put forward for the first time “ Twelfth Five-Year ”period will be levied environmental taxes. In 2013, the Third Plenary Session of the 18th CPC Central Committee decided to push forward tax reform on environmental protection fees. In 2014, the Ministry of Finance, together with the MEP and the State Administration of Taxation, formed a draft draft of the tax code for environmental protection and submitted it to the State Council. In June 2015, the Legislative Affairs Office of the State Council published the Tax Law of the People’s Republic of China on Environmental Protection (Draft for Comment) On August 5, 2015, the tax code for environmental protection was added to the legislative plan of the 12th NPC.