日前,《环境保护税法》草案正在全国人大常委会审议,环保税的开征将按照“税负平移”的原则,改“排污费”为“环保税”。该法一旦表决通过,1979年确立的环保排污费即将退出历史舞台,由环保税取而代之。与畜牧业息息相关的是,草案中规定了几种免税情形,小规模农业生产排放的应税污染物免税,但规模化养殖场仍属于纳税主体。仅对存栏规模大于50头牛、500头 Recently, the “Environmental Protection Tax Law” draft is being considered by the Standing Committee of the National People’s Congress. The introduction of a green tax will be in accordance with the principle of “tax shift”, change “pollution charges” to “green tax.” Once the law has been voted on, the environmental protection fee set forth in 1979 will soon be withdrawn from the historical arena and will be replaced by a green tax. Closely linked with the livestock husbandry, the draft stipulates several tax exemptions, taxable pollutants emitted from small-scale agricultural production are tax-free, but large-scale farms still belong to the taxpayers. Only on the size of more than 50 cattle, 500 head