关于环境保护税法(草案)几个问题的探讨

《环境保护税法(草案)》已经初次审议并公布草案全文征求意见,本文对草案中有关问题进行了探讨,期望这些建议能为修改法律草案条文提供参考。关于水污染物环境保护税的纳税人,建议按照直接向环境排放污水的企业事业单位和其他生产经营者、城镇污水集中处理设施、园区污水集中处理设施等三类区分;关于大气污染物、水污染物的征税范围与方法,建议近期将大气污染物中的重金属项目也纳入应税污染物,与水污染物征税范围保持一致,远期考虑与排放标准脱钩,重新审视、确定应税污染物的范围、筛选原则与当量值;关于综合利用固体废物征收环境保护税问题,建议对综合利用过程在满足环保标准要求条件下,免征环境保护税,而综合利用形成的原材料或产品则不适用本法。另外本文还提出了未来环境保护税应覆盖产品全生命周期的生产、使用、废弃等环节的观点。

Study on Issues about the Draft Law on Environmental Protection Tax

The first deliberation of the Draft Law on Environmental Protection Tax has been finished and its full text was issued for comments throughout the country. This paper discussed some issues about the draft law that the suggestions might provide useful reference to revise relevant provisions. As for the taxpayers of water pollutants environmental protection tax, we suggested distinguishing three type behavior agents including enterprises, public institutions and other producers and business operators, centralized urban sewage treatment facilities and industrial park wastewater treatment facilities. As for the taxation scope and method of air pollutants and water pollutants, we suggested that heavy metals in air pollutants should be imposed tax as same as water pollutants in the short term, and the scope, selection principle and equivalent value of taxation pollutants must be reviewed and redefined in order to separate from emission standards in the future. As for the environmental protection tax for solid waste comprehensive utilization, we suggested the utilization process should exempt from tax under the conditions of meeting environmental standards requirements, and the raw materials and products which come from solid waste comprehensive utilization are beyond the scope of this law. In addition, we proposed that the environmental protection tax should cover product life cycle in the future which include producing, using and disposal procedures.