摘要
《环境保护税法》作为我国第一部推进生态文明建设的单行税法,于2018年1月1日起已经开始施行,这意味着我国施行了近40年的排污收费制度即将退出历史舞台。环境保护税作为一个新税种,在开征过程中必然会遇到阻力。为了使环境保护税能够顺利开征,必须有与之相配套的措施。本文就与开征环境保护税的配套措施,提出自己的建议。
As the first one-way tax law promoting the construction of ecological civilization in China, the ＂Environmental ProtectionTax Law＂ has been put into effect since January 1, 2018. This means that the system of charging sewage charges for nearly 40 years inChina is about to withdraw from the historical stage. As a new tax, it will inevitably encounter resistance in the process of levyingenvironmental protection tax. In order to successfully introduce the environmental protection tax, there must be the complementary measures.This article puts forward proposal for the complementary measures for enlivening the environmental protection tax.
出处
《价值工程》
2018年第5期13-15,共3页
Value Engineering
关键词
环境保护税
税种完善
地方政府考核机制
environmental protection tax
tax type improvement
local government assessment mechanism
