2016年12月25日,第十二届全国人大常委会第二十五次会议通过了《中华人民共和国环境保护税法》,并将于2018年1月1日起正式施行。《环保税法》是新《立法法》对税收法定原则清晰、明确规定以后,全国人大常委会审议通过的首部单行税法,也是我国首部旨在推进生态文明建设的税种法。环保税在其法制安排上有多个亮点,其中尤具代表的,当属“税收法定原则”得到了有效 On December 25, 2016, the Twenty-fifth Session of the Twelfth NPC Standing Committee passed the “Environmental Protection Tax Law of the People’s Republic of China” and will come into effect on January 1, 2018. The “Green Tax Law” is the first solitary tax code that the Standing Committee of the National People’s Congress has considered and passed after the legal principle of taxation is clearly and clearly defined in the new “Legislation Law” and is also the first tax law of our country to promote the building of an ecological civilization. Environmental tax has many bright spots in its legal arrangements, of which the most representative is the “tax legal principle” has been effective