摘要
《环境保护税法(征求意见稿)》的公布是我国环境保护税立法进程中的重要节点,本文根据征求意见稿,在征收范围、税率、税收优惠和征收管理等方面对环境保护税与排污费进行了制度比较。据此,提出了适度扩大征税范围、逐步提高环保税的法定税率水平、调整部分优惠政策、完善征收管理制度等进一步完善环境保护税法规定的政策建议。
The release of Environmental Protection Tax Law （draft for public comment） is an important step of the legislative process of environmental protection tax System in China. Based on the Draft, this paper makes a comparative analysis on environmental protection tax System and pollutant charge system from the following aspects： taxable scope, tax rate, tax preference and tax collection and administration. Finally the paper puts forward some suggestions on expanding taxation scope, raising the statutory tax rate of the environmental protection tax, improving tax incentives and tax collection and administration policies.
出处
《国际税收》
CSSCI
北大核心
2015年第11期49-54,共6页
International Taxation In China
关键词
环境保护税法
排污费
税率
优惠
征收管理
Environmental protection tax law Pollutant charge Tax rate Incentive Collection and administration
