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环境保护税法是一部由排污费制度升级而成的“绿法”。近30年来,政府主要以征收排污费的形式来督促企业减少污染物排放。1979年颁布的《中华人民共和国环境保护法(试行)》确立了排污费制度,现行环境保护法延续了这一制度。2003年国务院公布的《排污费征收使用管理条例》对排污费征收、使用的管理作了规定。排污费制度对于防治环境污染发挥了重要作用。但与税收制度相比,排污费制度存在执法刚性不足、地方支付与部门干预等问题,因此有必要进行环境保护费改税。
Environmental Protection Tax Law is a system of sewage charges from the upgrade “green law.” In the past 30 years, the government has mainly urged enterprises to reduce pollutant emissions by collecting sewage charges. The “Law of the People’s Republic of China on Environmental Protection (Provisional)” promulgated in 1979 established the system of sewage charges and the current Environmental Protection Law has continued this system. In 2003, the State Council promulgated the “Regulations on the Collection and Use of Sewage Charges”, which regulate the collection and use of sewage charges. The system of sewage charges plays an important role in preventing and controlling environmental pollution. However, compared with the tax system, there is a problem of lack of enforceability of sewage charges, local payments and departmental intervention in the system of sewage charges. Therefore, it is necessary to reform taxes on environmental protection fees.