【摘要】 《中华人民共和国环境保护税法》将于2018年1月1日起全国实施,涉及的问题非常复杂。从政策、技术、环境质量、污染物排放、排污收费现状等多个因素,对在同一排污口的大气污染物和水污染物应税数目进行论证,提出应税税目由刚性税目和一般税目构成,建立了一类水污染物、其它水污染物、大气污染物应税税目的测算方法,提出保障环境保护税征收的措施。更多还原

【Abstract】 The environmental protection tax law of China will be implemented on January 1,2018 in the whole nation,involving the problem is very complicated.This paper discusses the taxable amount of water pollutant and air pollutant in the same outlet from the policies,technologies,environmental quality,pollutant discharge,the status of discharge fees and other factors.This paper puts forward the taxable items made up of rigid tax items and general items,established how to measure amount of water pollutants and air pollutants.In the end,security environmental protection tax measures are put forward.更多还原