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党中央、国务院高度重视环境保护及其相关立法工作。党的十八届三中全会做出的《中共中央关于全面深化改革若干重大问题的决定》在部署“深化财税体制改革”时,明确提出“推动环境保护费改税”。十八届四中全会提出“用严格的法律制度保护生态环境”。贯彻税收法定原则,在环保领域清费立税,对于强化企业环保意识、促进治污减排具有重要作用,开征环境保护税势在必然。加快制定《环境保护税法》是深化财税体制改革和落实税
The Central Party Committee and the State Council attach great importance to environmental protection and related legislative work. The “Decision of the CPC Central Committee and the Central Committee of the Communist Party of China on Several Important Issues concerning the Overall Deepening of the Reform” made by the Third Plenary Session of the 18th CPC Central Committee clearly proposed “to promote tax reform of environmental protection fees” when deploying “deepening the fiscal and taxation system reform.” The Fourth Plenary Session of the 18th CPC Proposed “Protecting the Ecological Environment with a Strict Legal System”. Carrying out the statutory principle of taxation and collecting taxes and fees in the field of environmental protection will play an important role in strengthening the environmental awareness of enterprises and promoting pollution abatement and emission reduction. It is imperative to impose environmental protection taxes. Speeding up the formulation of the “Environmental Protection Tax Law” is to deepen the reform of the fiscal and taxation system and implement the tax