当前,环境保护已成为亟待解决的重大问题。2016年12月25日,《中华人民共和国环境保护税法》经十二届全国人大常委会第二十五次会议表决通过,并将于2018年1月1日起施行。环境保护税迈出了现代税收制度建设的重要一步,税收在促进环境保护这一公共政策目标的实现上将扮演更加重要的角色。环境保护税是专业化程度较高的税种,税务部门需要未雨绸缪,以高度的专业精神做好环境保护税的征管准备工作。 At present, environmental protection has become a major issue to be solved urgently. On December 25, 2016, the People’s Republic of China Environmental Protection Tax Law was passed by the 25th meeting of the 12th NPC Standing Committee and will come into effect on January 1, 2018. Environmental protection tax has taken an important step in the construction of modern taxation system. Taxation will play an even more important role in realizing the goal of public policy, such as environmental protection. Environmental protection tax is a higher degree of specialization of taxes, tax departments need to take precautions, with a high degree of professionalism to do environmental tax collection and management work.