摘要
2016年12月25日，十二届全国人大常委会第二十五次会议以145票赞成、1票反对、4票弃权，表决通过了环境保护税法。这是中共十八届三中全会提出“落实税收法定原则／改革任务后，全国人大常委会审议通过的第一部税收法律，
On December 25, 2016, the 12th Standing Committee of China＇s National People＇s Congress （NPC） approved the Environmental Protection Tax Law of the People＇s Republic of China （PRC） at its 25th session by a vote of 145 in favor to 1 against, with 4 abstentions. This is the first tax law deliberated and passed by the Standing Committee of the NPC after the third plenary session of the 18th Central Committee of the Communist Party of China defined a reform task of ＂implementing the principle of law-based taxation＂. This law marks that the construction of tax law takes a firm step forward under new situation, and will play an important guiding role in accelerating the research and draft work of relevant tax laws and ensuring the reform tasks to be finished on time. The law contains 5 chapters with 28 articles and will come into effect on January 1,2018.
