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三大关键词读懂环境保护税法

2016-12-26 00:50:50   

原标题:三大关键词读懂环境保护税法

新华社北京12月25日电题:税负平移·部门联动·生态文明——三大关键词读懂环境保护税法

新华社记者刘红霞、汪奥娜、杨丁淼

十二届全国人大常委会第二十五次会议25日表决通过《中华人民共和国环境保护税法》。作为我国第一部专门体现“绿色税制”、推进生态文明建设的单行税法,环保税法有何特点?当天下午,全国人大常委会办公厅举行新闻发布会,相关负责人对此予以解答。

“费”改“税”实现税负平移

财政部税政司司长王建凡在新闻发布会上说,我国1979年确立排污收费制度,选择对大气、水、固体、噪声等四类污染物征收排污费,对防治环境污染起到了重要作用。

“但在实际执行中也存在一些问题,如执法刚性不足、地方政府和部门干预等,影响了该制度功能的有效发挥。”他说,“针对这种情况,有必要实行环境保护费改税,进一步强化环境保护制度建设。”

在环保税法制定审议阶段,费改税是否会加重企业负担一直是舆论关注焦点。全国人大常委会法工委经济法室副主任王清介绍,环保税法遵循将排污费制度向环保税制度平稳转移原则,主要表现将排污费的缴纳人作为环保税的纳税人;根据现行排污收费项目、计费办法和收费标准,设置环保税的税目、计税依据和税额标准。

她补充道,两种制度的一大不同点在于,环保税法增加了纳税人减排的税收减免档次,即纳税人排放应税大气污染物或者水污染物的浓度值低于规定标准百分之三十的,减按百分之七十五征收环保税。

部门联动制度转换需时日

新通过的环保税法将于2018年1月1日起施行。必须看到,相比部分已有税种,环保税所涉技术性相对较强。正因如此,环保税法明确,费改税后,由税务部门征收,环保部门配合,确定“企业申报、税务征收、环保监测、信息共享”的税收征管模式。两部门将在税务登记管理、计税依据确定、纳税申报信息比对、优惠管理等方面开展协作。

实际操作层面,一套完整的征税流程将包括纳税人自行申报、环保部门与税务机关涉税信息共享、税务机关将纳税人申报资料与环保部门的监测数据进行比对、异常数据交送环保部门复核、税务机关依据复核意见调整征税等。

王建凡介绍:“由于是新开征的税种,涉及面很广,收费与征税两套制度要进行转换,政策上和征管上确需做许多前期准备工作。”

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