国家发改委要求梳理节能减排有关税收政策

• 作 者: 本刊讯
• 出 处: 纸和造纸
• 发表日期: 2013年10期
• 关键词: 税收政策 征税范围 节能减排 能源资源 国家发改委 税收负担 倒逼机制

调整消费税范围和税率结构,研究将大量消耗能源资源、易造成环境污染的产品纳入征税范围。2013年8月27日,国家发改委发布《关于加大工作力度确保实现2013年节能减排目标任务的通知》(以下简称《通知》)。《通知》指出,调整消费税范围和税率结构,研究将大量消耗能源资源、易造成环境污染的产品纳入征税范围。

Adjust the scope of consumption tax and tax structure, the study will consume a lot of energy resources, easy to cause environmental pollution products into the tax range. On August 27, 2013, the National Development and Reform Commission promulgated the “Circular on Strengthening Work to Ensure Targets and Tasks of Energy Saving and Emission Reduction in 2013” (the “Circular”). The “Circular” pointed out that adjusting the scope of consumption tax and the structure of tax rate will study the inclusion of products that consume large amounts of energy resources and are likely to cause environmental pollution into the scope of taxation.