论文部分内容阅读
本刊讯近日,财政部、国家税务总局、环境保护部就《中华人民共和国环境保护税法实施条例(征求意见稿)》(以下简称条例征求意见稿)公开征求意见。条例征求意见稿共42条,对去年底通过、自2018年1月1日起实施的《中华人民共和国环境保护税法》进行细化,进一步明确了纳税人、征税对象、计税依据、税收减免、税收征管等内容。在纳税人方面,条例在税法规定的基础上对环境保护税人予以细化,明确缴纳环境保护税
Recently, the Ministry of Finance, the State Administration of Taxation and the MEP publicly consulted on the Regulations for the Implementation of the Tax Law on Environmental Protection of the People’s Republic of China (Draft for Comment) (hereinafter referred to as the draft). A total of 42 draft articles of the Regulations have been drafted to refine the “Law of the People’s Republic of China on Environmental Protection”, which was passed by the end of last year and implemented on January 1, 2018, further clarifying the taxpayers, tax objects, tax bases and taxation Relief, tax collection and other content. In the taxpayers, the Ordinance on the basis of tax laws to clarify the environmental protection taxpayers, and clearly pay environmental protection tax