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深圳地税与环保部门签订《环境保护税征管协作备忘录》

2017-09-21 17:17:10   央广网

央广网深圳9月21日消息(记者郑柱子 通讯员卢勋 任琼)深圳市地税局与深圳市人居环境委日前签署《环境保护税征管协作备忘录》,建立两部门合作机制,共同推进环境保护税开征各项准备工作。

深圳市地税局副局长杨龙、深圳市人居环境委副主任王伟雄分别代表深圳市地税局与深圳市人居环境委在备忘录上签字。

《中华人民共和国环境保护税法》经十二届全国人大常委会第二十五次会议表决通过,将于2018年1月1日起施行。这是党的十八届三中全会提出“落实税收法定原则”要求后,全国人大常委会审议通过的第一部单行税法,也是我国第一部专门体现“绿色税制”单行税法。

环境保护税法的总体思路是由“费”改“税”,即按照“税负平移”的原则,实现排污费制度向环保税制度的平稳转移,直接向环境排放应税污染物的企业事业单位和其他生产经营者为环境保护税的纳税人。

根据深圳市地税局与深圳市人居环境委签署的《备忘录》,双方将在数据共享、信息化建设、环境保护税法宣传和纳税辅导等方面开展合作,确保2017年年底前圆满完成环境保护税开征的各项准备工作。同时,双方还将按照《环境保护税法》的要求,建立环境保护税开征后的信息交换和征管协作工作机制,开启“企业申报、税务征收、环保监测、信息共享”的税收征管模式。

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