我國擬開徵環保稅 機動車船舶擬免繳

A draft of China's first environmental protection tax law, submitted to the top legislative body for initial discussion, may impose heavier penalties on polluters than ever before.

我國首部環境保護稅法的草案日前提請最高立法機關初次審議，該草案或對排污者採取比以往更嚴厲的刑罰。

The draft designates four taxable types of pollution - airborne and water pollutants, solid waste and noise.

草案明確了四類應稅污染物：大氣污染物、水污染物、固體廢物和噪聲。

Companies and individuals who directly discharge these would be subject to the tax, according to Finance Minister Lou Jiwei.

據財政部部長樓繼偉介紹，直接向環境排放這些污染物的企業和個人需繳納環保稅。

The draft adopted the current standards for pollutant discharge fees as the lower range, and provincial level governments would have the authority to raise tax fees based on the environmental situation in their jurisdictions, Lou said.

樓繼偉表示，草案以現行排污費收費標準作爲環保稅的稅額下限，省級政府將有權依據本地區環境狀況上浮稅額。

Municipal sewage and household waste treatment plants would be exempted from the tax, as would mobile pollution sources like vehicles, vessels and airplanes.

城市污水和生活垃圾處理場所以及機動車、船舶和航空器等流動污染源可免徵環保稅。

The proposal would yield an estimated RMB22.8b to RMB45.7b in annual tax revenue, according to State Administration of Taxation analysis.

依據國家稅務總局的分析，徵收環保稅估計每年可創造228至457億元的稅收。

Shi Zhengwen, a professor of fiscal and tax law at China University of Political Science and Law, said the proposed tax comes at a good time, considering the severe pollution in recent years and the ongoing economic reform.

中國政法大學財稅法教授施正文表示，考慮到近年來的嚴重污染和正在進行的經濟改革，這項提議的稅法來得正是時候。

"It's not an extra burden for companies, but a more standardized tax with stronger force, and easier for taxpayers to follow," Shi said, adding it would not greatly expand the existing fees.

施正文教授說道：“這對企業來說不是一個額外的負擔，而是一種更規範的、具有強大效力的、對納稅人來說更易遵守的稅收。”