保稅開徵 綠色稅制邁出重要一步
Date: 2018-01-04
News Type:
2018年1月1日起,環境保護稅正式開徵,同時,施行了近40年的排污收費制度正式退出歷史舞台。
按照稅收法定原則,為避免地方裁量權過大,對環境保護稅設定了稅額上限,即大氣污染物的稅額幅度為每污染當量1.2元人民幣至12元人民幣,水污染物的稅額幅度為每污染當量1.4元人民幣至14元人民幣。具體適用稅額的確定和調整,由各地在法定稅額幅度內決定。 2017年12月27日,大陸國務院辦公廳發布消息明確,環保稅全部作為地方收入。
有業內人士預計,環保稅一旦開徵,規模將遠超現行排污費,年徵收或達到500億元人民幣。這其中,大氣污染物和水污染物排放企業受影響最大。 (新聞來源:中國經濟網)
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