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《环境保护税法》是党的十八届三中全会以来制定的第一部税法,2018年1月1日起正式实施。日前财政部、税务总局、环境保护部三部门联合下发通知,吹响了全面做好环境保护税征管准备攻坚战的集结号。税法明确,“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”需要缴纳环保税,应税污染物则包括了大气、水、固体、噪声等四类污染物。
The “Environmental Protection Tax Law” is the first tax law enacted by the Party’s Third Plenary Session of the 18th CPC Central Committee and came into effect on January 1, 2018. Recently, the Ministry of Finance, the State Administration of Taxation and the Ministry of Environmental Protection jointly issued a circular to sounded the assembly number that fully prepared for the environmental protection tax collection and management. The tax code is clear. Enterprises and public institutions that discharge taxable pollutants directly to the environment and other production and business operators need to pay green taxes. Taxable pollutants include four types of pollutants such as air, water, solids and noise.