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2016年12月25日,十二届全国人大常委会第二十五次会议通过了《中华人民共和国环境保护税法》(简称环保税法),自2018年1月1日起施行。为保证环保税法顺利实施,财政部、国家税务总局、环境保护部成立了《环境保护税法实施条例》(简称条例)起草工作小组,集中力量做好条例的起草工作。2017年1-3月,与地方财政、税务和环保部门多次进行座谈,研究讨论条例框架、具体政策及重点难点问题,并赴北京等地进行了实地调研。在此基础上,起草了条例初稿。2017年4月,再次组织江苏、浙江、上海、湖北等省市财税部门讨论修改条例初稿,并听取环境科研机构和专家的意见。在充分论证并吸收各方面意见基础上,形成了条例征求意见稿。2017年5月,财政部、国家税务总局、环境保护部就条例征求意见稿,分别征求了国务院有关部门和省级财政、税务和环保部门意见,根据反馈意见,对条例做了进一步修改完善。财政部、国家税务总局、环境保护部现对起草的《中华人民共和国环境保护税法实施条例》(征求意见稿)向社会公开征求意见。
On December 25, 2016, the Twenty-fifth Session of the 12th NPC Standing Committee passed the “Environmental Protection Tax Law of the People’s Republic of China” (the “Environmental Protection Tax Law”), which came into force on January 1, 2018. In order to ensure the smooth implementation of the environmental tax law, the Ministry of Finance, the State Administration of Taxation and the MEP have set up a working group for the drafting of the “Regulations for the Implementation of Environmental Tax Law” (referred to as the “Regulations”) for a time to concentrate on drafting regulations. From January to March 2017, it held several discussions with the local finance, taxation and environmental protection departments to study and discuss the regulatory framework, specific policies and key and difficult issues. Field trips were also conducted in Beijing and other places. On this basis, draft the first draft. In April 2017, we organized the fiscal and taxation authorities in Jiangsu, Zhejiang, Shanghai and Hubei again to discuss the first draft of revised regulations and listen to the opinions of environmental research institutes and experts. On the basis of fully demonstrating and absorbing various opinions, a draft of the regulations has been formed. In May 2017, the Ministry of Finance, the State Administration of Taxation and the MEP on the draft regulations for solicitation of opinions from the relevant departments of the State Council and the provincial finance, taxation and environmental protection departments respectively, and further revised and perfected the regulations based on the feedbacks. The Ministry of Finance, the State Administration of Taxation and the MEP now make public comments on the draft Regulations on the Implementation of the Tax Law of the People’s Republic of China on Environmental Protection (draft for soliciting opinions).