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環境保護稅法準備實施,開征前要做哪些重點工作?

2017-08-15 11:44

環保面前,沒有旁觀者



8月14日,從環保部獲悉,近日,財政部、稅務總局、環保部聯合下發通知,要求各地全面做好環境保護稅法實施準備工作。



據環保部法規司負責人介紹,通過排污費改環保稅,有利于提高執法剛性,減少地方政府干預,內化環境成本。環境保護稅按排放量征收,多排多繳,少排少繳,有利于促進企業提升環保水平,減少污染物排放量。環境保護稅采取“企業申報、稅務征收,環保協作、信息共享”的征管模式,有利于企業承擔主體責任,部門形成監管合力,促進排污收費順利向環境保護稅過渡。



6月底,稅務總局和環保部已簽署《環境保護稅征管協作機制備忘錄》,建立了部局層面的征管協作機制,為各地加強部門合作作出了示范表率。

7月下旬,財政、稅務、環保三部門已完成環境保護稅法實施條例公開征求意見。此次三部門聯合下發通知,不僅明確地方征管準備工作事項要求,也將進一步鞏固協作機制成果,形成內外聯動部署、上下協同推進的良好工作局面。




通知明確了環境保護稅開征前各地需做好的五項重點工作:




一是加強組織領導,建立地方人民政府領導下的多部門協作機制。

二是落實稅法授權事項,確定本地區應稅大氣污染物和水污染物具體適用稅額,以及應稅污染物排放量抽樣測算和核定征收方法。

三是摸清稅源底數,及時交接檔案資料,抓緊建立基礎稅源數據庫。

四是做好信息系統開發建設,實現稅務、環保部門涉稅信息數據交換共享。

五是做好稅法宣傳和納稅培訓輔導工作,使基層稅務人員熟悉稅法、了解政策、把握要求,使納稅人能申報、會申報。





下一步,三部門還將加快推動環境保護稅法實施條例立法,加快制定環境保護稅法配套規定和技術規范,積極穩妥做好環境保護稅法實施各項準備工作。


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