论文部分内容阅读
本刊讯国务院法制办6月10日就《中华人民共和国环境保护税法(征求意见稿)》向社会公开征求意见。意见稿规定,对超标、超总量排放污染物的,加倍征收环保税;对依照环境保护税法规定征收环保税的,则不再征收排污费。意见稿特别强调了环保税的两类优惠范围。根据意见稿,对农业生产(不包括规模化养殖)排放的应税污染物,机动车、铁路机车、非道路移动机械、船舶和航空器等流动污染源排放的应税污染物,城镇污水处理厂、城镇生活垃圾处理场向环境排放污染物不超过国家规定排放
The newsletter Legislative Affairs Office of the State Council on June 10 on the “People’s Republic of China Environmental Protection Tax Law (Draft)” to the public for comments. The draft stipulates that the environmental protection tax shall be levied on those pollutants that exceed the standard and exceed the total amount. No pollution tax will be levied on the environmental tax levied according to the provisions of the tax law on environmental protection. The draft specifically emphasizes two types of concessions for the Green Tax. According to the draft, taxable pollutants such as taxable pollutants emitted from agricultural production (excluding large-scale aquaculture), mobile pollutants such as motor vehicles, railway locomotives, non-road mobile machinery, ships and aircraft, urban sewage treatment plants, Urban living garbage disposal to the environment does not exceed the national discharge of pollutants