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align="justify" style="margin-top:3.7500pt;margin-right:0.0000pt;margin-bottom:3.7500pt;margin-left:0.0000pt;text-indent:0.0000pt;padding:0pt 0pt 0pt 0pt;text-align:justify;line-height:21.0000pt;"> <span style="line-height:21pt;">開(kāi)征環(huán)保稅將對我國經(jīng)濟社會(huì )發(fā)展影響幾何？ </span> </p> <p class="p" align="justify" style="margin-top:3.7500pt;margin-right:0.0000pt;margin-bottom:3.7500pt;margin-left:0.0000pt;text-indent:0.0000pt;padding:0pt 0pt 0pt 0pt;text-align:justify;line-height:21.0000pt;"> <b>這是個(gè)什么稅？</b> </p> <p class="p" align="justify" style="margin-top:3.7500pt;margin-right:0.0000pt;margin-bottom:3.7500pt;margin-left:0.0000pt;text-indent:0.0000pt;padding:0pt 0pt 0pt 0pt;text-align:justify;line-height:21.0000pt;"> <b>首個(gè)瞄準環(huán)保的新稅種</b> </p> <p class="p" align="justify" style="margin-top:3.7500pt;margin-right:0.0000pt;margin-bottom:3.7500pt;margin-left:0.0000pt;text-indent:0.0000pt;padding:0pt 0pt 0pt 0pt;text-align:justify;line-height:21.0000pt;"> 作為我國新開(kāi)征稅種，環(huán)保稅的出現，邁出我國稅制改革重要一步。 </p> <p class="p" align="justify" style="margin-top:3.7500pt;margin-right:0.0000pt;margin-bottom:3.7500pt;margin-left:0.0000pt;text-indent:0.0000pt;padding:0pt 0pt 0pt 0pt;text-align:justify;line-height:21.0000pt;"> <span> </span>“環(huán)保稅是我國首個(gè)明確以環(huán)境保護為目標的獨立型環(huán)境稅稅種，對于構建綠色財稅體制、調節排污者污染治理行為、建立綠色生產(chǎn)和消費體系等具有重要意義?！杯h(huán)境保護部環(huán)境規劃院院長(cháng)、中國工程院院士王金南說(shuō)。 </p> <p class="p" align="justify" style="margin-top:3.7500pt;margin-right:0.0000pt;margin-bottom:3.7500pt;margin-left:0.0000pt;text-indent:0.0000pt;padding:0pt 0pt 0pt 0pt;text-align:justify;line-height:21.0000pt;"> <span> 在中國政法大學(xué)財稅法研究中心教授施正文看來(lái)，環(huán)保稅法是我國提出落實(shí)稅收法定原則后通過(guò)的第一部稅法，對于健全稅收法律體系、提升稅收法律層級、建立現代稅收制度意義重大。環(huán)保稅的立法宗旨和功能定位于</span>“保護和改善環(huán)境，減少污染物排放，推進(jìn)生態(tài)文明建設”，是我國建設“綠色稅制”的代表性稅種。 </p> <p class="p" align="justify" style="margin-top:3.7500pt;margin-right:0.0000pt;margin-bottom:3.7500pt;margin-left:0.0000pt;text-indent:0.0000pt;padding:0pt 0pt 0pt 0pt;text-align:justify;line-height:21.0000pt;"> 專(zhuān)家表示，此次公布的實(shí)施條例，正是全面細化和保障環(huán)保稅法實(shí)施的綜合性配套法規，有利于進(jìn)一步明確環(huán)保稅稅制要素，規范減免稅適用條件，建立分工協(xié)作的征管機制，減少法律適用中的爭議，提高法律的可操作性和實(shí)施效果。 </p> <p class="p" align="justify" style="margin-top:3.7500pt;margin-right:0.0000pt;margin-bottom:3.7500pt;margin-left:0.0000pt;text-indent:0.0000pt;padding:0pt 0pt 0pt 0pt;text-align:justify;line-height:21.0000pt;"> <b>這稅怎么征？</b> </p> <p class="p" align="justify" style="margin-top:3.7500pt;margin-right:0.0000pt;margin-bottom:3.7500pt;margin-left:0.0000pt;text-indent:0.0000pt;padding:0pt 0pt 0pt 0pt;text-align:justify;line-height:21.0000pt;"> <b><span> </span>——誰(shuí)污染誰(shuí)繳稅</b> </p> <p class="p" align="justify" style="margin-top:3.7500pt;margin-right:0.0000pt;margin-bottom:3.7500pt;margin-left:0.0000pt;text-indent:0.0000pt;padding:0pt 0pt 0pt 0pt;text-align:justify;line-height:21.0000pt;"> <span> 作為完善</span>“綠色稅制”的重要一步，開(kāi)征環(huán)保稅的一個(gè)重要原則是實(shí)現排污費制度向環(huán)保稅制度的平穩轉移。 </p> <p class="p" align="justify" style="margin-top:3.7500pt;margin-right:0.0000pt;margin-bottom:3.7500pt;margin-left:0.0000pt;text-indent:0.0000pt;padding:0pt 0pt 0pt 0pt;text-align:justify;line-height:21.0000pt;"> 根據環(huán)保稅法，環(huán)保稅的征稅對象和范圍與現行排污費基本相同，征稅范圍為直接向環(huán)境排放的大氣、水、固體和噪聲等污染物。 </p> <p class="p" align="justify" style="margin-top:3.7500pt;margin-right:0.0000pt;margin-bottom:3.7500pt;margin-left:0.0000pt;text-indent:0.0000pt;padding:0pt 0pt 0pt 0pt;text-align:justify;line-height:21.0000pt;"> 環(huán)保稅的納稅人，則是在中華人民共和國領(lǐng)域和中華人民共和國管轄的其他海域，直接向環(huán)境排放應稅污染物的企業(yè)事業(yè)單位和其他生產(chǎn)經(jīng)營(yíng)者。這意味著(zhù)，不直接向環(huán)境排放應稅污染物的，不繳納環(huán)保稅。居民個(gè)人也不屬于納稅人，不用繳納環(huán)保稅。 </p> <p class="MsoNormal"> 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