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作为落实法定原则的第一个税收立法项目,环境保护税法正在临近。6月11日,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)》,其关键内容包括,企业超标、超总量排放污染物,要加倍征收环保税;对依照环境保护税法规定征收环保税的,不再征收排污费。“环保税法是中共十八届三中全会落实法定原则后的第一个税收立法项目,在众多税收立法项目中是最先公布并通过草案的。”中国政法大学教授、财税法研究中心主任施
As the first tax legislation project implementing the principle of statutory law, the tax law on environmental protection is approaching. On June 11, the Legislative Affairs Office of the State Council promulgated the “Tax Law of the People’s Republic of China on Environmental Protection (draft for soliciting opinions)”, the key contents of which include: exceeding the standard of the enterprise and discharging pollutants in excess of the total amount, it is necessary to double the collection of environmental taxes; Levy of environmental taxes, sewage charges will not be levied. “The Environmental Tax Law is the first tax legislation item after the Third Plenary Session of the 18th Central Committee of the Communist Party of China implemented its statutory principles. It was the first to be announced and approved by many tax legislative projects.” "Professor of China University of Political Science and Law, Center for Finance and Tax Law Director Shi