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环保税法二审:污染者交税不等于买了合法的排污权

2016-12-21 05:00:00   人民网

12月19日,提请十二届全国人大常委会第二十五次会议二审的环保税法草案,在一审稿基础上,增加一档税收减免规定:纳税人排放应税大气和水污染物的浓度值,低于国家或地方规定的污染物排放标准百分之三十的,减按百分之七十五征收环保税。

污染者交纳了环境保护税,就等于买了合法的排污权吗?这是很多人的疑虑。

20日下午,十二届全国人大常委会第二十五次会议分组审议环境保护税法草案时,云峰、王毅、周天鸿等多名委员建议增加规定,“征收环境保护税不免除纳税人防治污染、赔偿污染损害的责任和法律、法规规定的其他责任。”

资料图

云峰委员解释说,增加这一条就是要告知纳税人,交纳环境保护税是污染者应尽的一种法定义务,排污者向环境排放了污染物,必须向国家规定交纳环境保护税。如因污染对他人造成损害,还得承担污染损害赔偿的民事法律责任,如因污染触犯刑法的有关规定,同样也要承担刑事法律责任。

今年8月29日,环保税法草案首次提请十二届全国人大常委会第二十二次会议审议。根据“税负平移”的立法原则,环保税实际上是从2003年开始征收的排污费“平移”而来,征收对象等都与现行排污费保持一致,征收对象为大气污染物、水污染物、固体废物、噪声。

车光铁委员表示,将原来排污费的征收标准作为税率下限,虽然没有增加企业负担,但这个标准同生态环境污染代价相比已明显失衡,难以满足企业减排激励需要。

周天鸿委员也认为税额设置太低,他援引2013年数据,征收到的排污费只占污染治理投资的2.27%,远远不能反映污染物治理成本。他建议适当提高税额,加大企业环保费用的支出,淘汰落后产能,倒逼企业运行减污设备、减排污染

责任编辑:穆启春 CN063
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