论文部分内容阅读
背景:2016年12月25日,《中华人民共和国环境保护税法》在十二届全国人大常委会第二十五次会议上获表决通过,并将于2018年1月1日起施行。这是我国第一部专门体现“绿色税制”、推进生态文明建设的单行税法,标志着环境污染的治理从此有望通过税与法的并举形成合力,从而实现治理效果的最大公约数。(2016年12月26日《京华时报》)此次通过的环境保护税法,毫无疑问是环保立法史上又一新的里程碑。与新环保法相比,环境保护税法的最大亮点,就是名正言顺地将企业
Background: On December 25, 2016, “The People’s Republic of China Environmental Protection Tax Law” was passed at the 25th meeting of the 12th NPC Standing Committee and will come into force on January 1, 2018. This is the first single tax law in our country that embodies “green tax system ” and promotes the construction of ecological civilization, marking that the governance of environmental pollution is expected to become the greatest common divisor of governance effect through synergies between tax and law. (December 26, 2016, “Beijing Times”) The passage of the Environmental Protection Tax Law is undoubtedly a new milestone in the history of environmental legislation. Compared with the new environmental protection law, the biggest bright spot of environmental protection tax law is to be justifiably to enterprises