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央广网广州10月11日消息(记者郑澍)近日,广东省地方税务局、广东省环境保护厅正式签署《环境保护税征管协作机制备忘录》(以下简称《备忘录》),在强化部门合作、细化职责分工、完善后续管理等方面做出具体规定,为我省环境保护税的顺利开征奠定坚实基础。
“环境保护税是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。环境保护税的开征,有利于提高纳税人环保意识和遵从度,强化企业治污减排的责任。由于环境保护税具有专业性强、征管难度大等特点,需要税务机关和环保部门的密切协同合作。”省地税局有关负责人介绍道。
此次签署的《备忘录》,重点明确了税务和环保部门合作的十四项工作任务,突出了当前做好环境保护税征管准备工作的关键事项,包括:建立联席会议制度,草拟适用税额草案,商定数据交接方案,数据移交,纳税人识别,交送排污系数、物料衡算法,制定核定征收办法,制定征管办法,制定信息交换办法,信息交换,复核意见反馈,信息化建设,宣传、培训、纳税辅导工作,协调落实《环境保护税法》及其实施条例的规定和上级部门交办的其他工作事项。协作机制还对《环境保护税法》实施过程中的制定工作计划、协调解决问题、共享信息资料、统一宣传、支持保障等事项提出了具体要求和处理方法,确保两部门高效合作,共同做好环境保护税征管准备工作。
据介绍,现在距离环境保护税正式开征只剩三个月,相关征管准备工作正有条不紊的进行中。省地税局和省环保厅签署《备忘录》意义重大,有利于落实“统一部署、分工负责、配合协作”的工作要求,《备忘录》的签订必将两部门的合作推向更高层次。
下一步,广东省地税局将会同环保厅认真抓好《备忘录》的贯彻落实。环境保护税开征工作任务艰巨、责任重大,全省各级地税机关将密切与财政、环保等有关部门协作,细化任务分工,尤其在数据迁移、纳税服务、业务培训等方面加强与环保部门合作,共同做好环境保护税征管衔接工作,确保顺利开征。
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