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專家表示，開征環(huán)保稅將倒逼污染企業(yè)注意保護生態(tài)環(huán)境</strong></span></span></p> <p><span style="font-size:14px;"><span style="font-family:宋體;">　　<strong>■證券日報記者包興安</strong></span></span></p> <p><span style="font-size:14px;"><span style="font-family:宋體;">　　近日，國務(wù)院印發(fā)的《“十三五”生態(tài)環(huán)境保護規(guī)劃》提出，開征環(huán)境保護稅。全面推進資源稅改革，逐步將資源稅擴展到占用各種自然生態(tài)空間范疇。專家表示，這表明，“十三五”期間將開征環(huán)保稅。</span></span></p> <p><span style="font-size:14px;"><span style="font-family:宋體;">　　目前《環(huán)境保護稅法(草案)》已進行了一讀。立法原則是“稅負(fù)平移”，從排污費“平移”到環(huán)保稅，征收對象等都與現(xiàn)行排污費保持一致，征收對象為大氣污染物、水污染物、固體廢物、噪聲。</span></span></p> <p><span style="font-size:14px;"><span style="font-family:宋體;">　　數(shù)據(jù)顯示，我國從2003年開始征收排污費，截至2015年，全國累計征收排污費2000多億元，繳納排污費的企事業(yè)單位和個體工商戶累計500多萬戶。排污費制度對于防治環(huán)境污染發(fā)揮了重要作用，但與稅收制度相比，排污費制度存在執(zhí)法剛性不足、地方政府和部門干預(yù)等問題。</span></span></p> <p><span style="font-size:14px;"><span style="font-family:宋體;">　　中央財經(jīng)大學(xué)教授譚云明對《證券日報》記者表示，環(huán)保稅一旦開征，一方面可以加大污染企業(yè)的經(jīng)營成本，倒逼企業(yè)注意保護生態(tài)環(huán)境，另一方面可以增加政府財政收入，使政府有更多資金用于治理環(huán)境及支持、鼓勵、補貼企業(yè)開發(fā)環(huán)保技術(shù)、實施環(huán)保項目。</span></span></p> <p><span style="font-size:14px;"><span style="font-family:宋體;">　　專家建議，環(huán)保稅稅率的設(shè)置應(yīng)在現(xiàn)行排污收費基礎(chǔ)上適當(dāng)提高，以促進重污染企業(yè)轉(zhuǎn)型，倒逼企業(yè)技術(shù)改革與創(chuàng)新。</span></span></p> <p><span style="font-size:14px;"><span style="font-family:宋體;">　　此外，《規(guī)劃》提出全面推進資源稅改革，逐步將資源稅擴展到占用各種自然生態(tài)空間范疇。這意味著，資源稅改革將加快，其他自然資源也有望納入征收范圍。</span></span></p> <p><span style="font-size:14px;"><span style="font-family:宋體;">　　今年7月1日起,我國全面推開資源稅改革,啟動水資源稅試點。財政部曾表示，鑒于森林、草場、灘涂等資源在各地區(qū)的市場開發(fā)利用情況不盡相同，對其全面開征資源稅條件尚不成熟，此次改革不在全國范圍統(tǒng)一規(guī)定對森林、草場、灘涂等資源征稅。各省、自治區(qū)、直轄市人民政府可以結(jié)合本地實際，根據(jù)森林、草場、灘涂等資源開發(fā)利用情況提出征收資源稅的具體方案建議，報國務(wù)院批準(zhǔn)后實施。</span></span></p> </div><br/> <p class="newspage" align="center"><a href="javascript:history.go(-1);" >返回</a></p> 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