Pollution prevention and control is one of the three decisive battles to achieve the goal of building a moderately prosperous society in all respects. In the battle against pollution prevention and control, environmental quality has been continuously improved, and at the same time, we are increasingly feeling the power of the legal system.
The new tax type - environmental protection tax - has attracted much attention and has been lawfully levied since January 1, 2018, and will enter the * collection period in three months. Sun Qun, Deputy Director of the Property and Behavior Tax Department of the State Administration of Taxation, said, "According to tax laws, environmental protection taxes are declared quarterly. Therefore, April 1st will usher in the * collection period of environmental protection taxes. Whether the * collection period can be ensured smoothly and steadily is the key to the successful implementation of the transformation of the environmental protection fee tax system
The introduction of environmental protection tax means that environmental protection has entered the "tax era", and the rigidity of the environmental protection legal system has been further strengthened, which will provide stronger support for improving environmental quality.
The introduction of environmental protection tax is not only beneficial for achieving China's emission reduction targets for key pollutants, achieving good resource conservation and environmental protection effects, but also for strengthening the responsibility of enterprises in pollution control and emission reduction, encouraging and stimulating enterprises to explore and utilize energy-saving, environmental protection and low-carbon technologies, and promoting the transformation and adjustment of economic structure and the transformation of development mode. The environmental tax law is not only of great significance in governing the country according to law, but also will further promote the construction of ecological civilization.