摘要
《中华人民共和国环境保护税法》及《环境保护税法实施条例》于2018年1月1日起实行,介绍了我国排污收费政策发展历程,对环境保护税法及其实施条例的纳税人、应税污染物、税目税额、计税依据、税收减免及征收管理等进行了研究。
The Environmental Protection Tax Law of the People＇s Republic of China and the Regulations on the Implementation of the Environmental Protection Tax Law came into force on January 1, 2018. This paper introduces the course of pollution charge policies＇ development in China, and studies the taxpayers, taxable pollutants, tax items and tax amounts, tax basis, tax reduction and exemption and tax collection administration under the Environmental Protection Tax Law of the People＇s Republic of Chinaand the Regulations on the Implementation of the Environmental Protection Tax Law.
作者
高美平
聂磊
齐祥昭
邵霞
GAO Mei-ping, NIE Lei, QI Xiang-zhao2, SHAO Xia(1. Beijing Municipal Research Institute of Environmental Protection, Beijing 100037, China, 2. lndustlT Development Department of China National Coatings Industry Association, Beijing 100079, Chin)
出处
《中国涂料》
CAS
2018年第1期12-21,共10页
China Coatings
关键词
环境保护税法
应税污染物
税目税额
计税依据
税收减免
征收管理
the Environmental Protection Tax Law of the People＇s Republic of China, taxable pollutants, tax items and taxamounts, tax basis, tax reduction and exemption, tax collection administration
