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<script>window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"0","bdSize":"16"},"share":{}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)];</script>  </span><span id="i2i2jyu4k" class="fr">分享到：<img src="http://www.rmzxb.com.cn/images/fx.jpg" /> </span> </div> <div id="i2i2jyu4k" class="text_box"> <p align="center"> <p style="text-indent: 2em; text-align: left;">新华社北京6月27日电（记者郁琼源）财政部、国家税务总局、环境?；げ?6日就《中华人民共和国环境?；に胺ㄊ凳┨趵ㄕ髑笠饧澹饭髑笠饧?，这体现了贯彻落实税收法定原则，提高立法公众参与度。</p><p style="text-indent: 2em; text-align: left;">2016年12月25日十二届全国人大常委会第二十五次会议通过了《中华人民共和国环境?；に胺ā罚?018年1月1日起施行。为保证税法顺利实施，财政部、国家税务总局、环境?；げ科鸩萘恕吨谢嗣窆埠凸肪潮；に胺ㄊ凳┨趵ㄕ髑笠饧澹?。</p><p style="text-indent: 2em; text-align: left;">条例征求意见稿共42条，明确了环保税法纳税人、征税对象，细化规定了应税污染物排放量的四种计算方法有关具体情形，具体明确了对环保税法规定的免税和减税情形，在环保税法规定的基础上对环境保护税征管事项作了规定。</p><p style="text-indent: 2em; text-align: left;">关于纳税人，条例在税法规定的基础上对环境保护税的纳税人予以细化，明确缴纳环境?；に暗钠渌呤侵父鎏骞ど袒Ш推渌橹?。</p><p style="text-indent: 2em; text-align: left;">环保税法规定，环境保护税的征税对象为大气污染物、水污染物、固体废物和噪声等四类。条例对此作了解释和细化规定：大气污染物是指向环境排放影响大气环境质量的物质；水污染物是指向环境排放影响水环境质量的物质；固体废物是指在工业生产活动中产生的固体废物和医疗、预防和保健等活动中产生的医疗废物，以及省、自治区、直辖市人民政府确定的其他固体废物；噪声是指在工业生产活动中产生的干扰周围生活环境的声音。上述应税污染物的具体范围依照环保税法所附《环境?；に八澳克岸畋怼贰队λ拔廴疚锖偷绷恐当怼啡范?。</p><p style="text-indent: 2em; text-align: left;">关于环境保护主管部门与税务机关工作如何配合，征求意见稿指出，税务机关应当依据环境保护主管部门传递的排污单位信息进行纳税人识别；各级税务机关、环境?；ぶ鞴懿棵庞Φ奔忧慷阅伤叭说母ǖ寂嘌?，做好纳税咨询服务工作；环境?；ぶ鞴懿棵欧⑾帜伤叭松瓯ǖ挠λ拔廴疚锱欧判畔⒁约笆视玫呐盼巯凳?、物料衡算方法不符合相关规范的，应当通知税务机关处理；税务机关依法实施环境?；に暗乃拔窦觳?，环境?；ぶ鞴懿棵庞枰耘浜?。</p> </div> <p class="Editor">编辑：薛晓钰 </p> <div id="i2i2jyu4k" class="Paging"> </div> <p class="Keyword">关键词：环境?；に?/p> <h1 class="pv_title_2 mt_15"><a target="_blank" class="more mtb_14">更多</a><span id="i2i2jyu4k" class="t" id="a3"><a 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