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)公開(kāi)征求意見(jiàn)，有關(guān)單位和各界人士可以在7月9日前提出意見(jiàn)。7月6日，在距離征求意見(jiàn)最后期限到來(lái)之前，國家稅務(wù)總局稅收科學(xué)研究所所長(cháng)李萬(wàn)甫，就環(huán)境保護稅法的征求意見(jiàn)稿向國務(wù)院法制辦提出了修改建議。今天李萬(wàn)甫接受《法制日報》記者專(zhuān)訪(fǎng)，詳細闡述了自己對環(huán)保稅法征收的主張和看法。</p> <p><strong>征稅范圍應適當擴大</strong></p> <p>意見(jiàn)稿規定，環(huán)保稅的征稅對象分為大氣污染物、水污染物、固體廢物和噪聲4類(lèi)，具體稅目按照稅目稅額表的規定執行。對大氣污染物、水污染物的征收范圍，按每一排放口的污染物種類(lèi)數以污染當量數從大到小的順序，最多不超過(guò)3項(重金屬污染物為5項)。省級人民政府可以根據本地區污染物減排的特殊需要，增加同一排放口征收環(huán)保稅的應稅污染物種類(lèi)數。</p> <p>對此，李萬(wàn)甫提出質(zhì)疑，既然環(huán)保稅的目標是保護環(huán)境，而且是保護總體的環(huán)境質(zhì)量，那么，各種污染物就都必須納入進(jìn)去，但此次公布的方案中卻獨獨缺了國際社會(huì )高度重視的二氧化碳。目前在學(xué)界，大多數學(xué)者普遍認為，二氧化碳不屬于大氣污染。大氣污染物是指二氧化硫，二氧化氮，顆粒懸浮物等。而二氧化碳會(huì )導致全球變暖，是溫室效應的作用者，二氧化碳無(wú)毒，但空氣中二氧化碳含量過(guò)多也對人有害。李萬(wàn)甫認為，按照國際慣例，應將二氧化碳列入征稅范圍，但暫時(shí)不征收。這種做法至少表明和國際慣例接軌的態(tài)度。</p> <p>此外，李萬(wàn)甫還認為應該將機動(dòng)車(chē)列入征稅范圍。目前不一定對所有的機動(dòng)車(chē)征環(huán)保稅，但至少應對新購置的機動(dòng)車(chē)由銷(xiāo)售企業(yè)代扣代繳環(huán)保稅;對新能源汽車(chē)免稅。</p> <p>農業(yè)污染嚴重，是當前主要的污染來(lái)源之一，農業(yè)生產(chǎn)不應納入免稅范圍。李萬(wàn)甫告訴記者，農村小養殖場(chǎng)比規?；B殖污染更嚴重，應列入治理范圍，對其征稅。</p> <p>李萬(wàn)甫提出，應將個(gè)體工商戶(hù)等非法人納稅人納入征稅范圍。納稅人僅限定為企事業(yè)單位和其他生產(chǎn)經(jīng)營(yíng)者，沒(méi)有包括自然人納稅人。那么對個(gè)體工商戶(hù)等非法人納稅人如何對待，是否征稅?應當在環(huán)保稅法中給予明確，予以征稅。</p> <p><strong>不規范授權問(wèn)題需要解決</strong></p> <p>意見(jiàn)稿第十二條規定，省、自治區、直轄市人民政府可以決定在一定期限內減半征收環(huán)保稅，李萬(wàn)甫認為這種規定與稅收征管法規定的“稅收的開(kāi)征、停征以及減稅、免稅、退稅、補稅，依照法律的規定執行;法律授權國務(wù)院規定的，依照國務(wù)院制定的行政法規的規定執行”存在沖突，環(huán)保稅的減征權不宜授權下放給省級人民政府。</p> <p>類(lèi)似于環(huán)保稅減征權情況的不規范授權問(wèn)題，在環(huán)保稅法的征求意見(jiàn)稿中存在多處。全國人大及其常委出臺的法律，授權對象應為國務(wù)院或省、直轄市、自治區等地方人大，環(huán)保稅法(修改稿)中存在多處對地方政府授權，有越級授權的嫌疑，應當予以規范。</p> <p>比如意見(jiàn)稿第四條規定，省、自治區、直轄市人民政府可以統籌考慮本地區環(huán)境承載能力、污染排放現狀和經(jīng)濟社會(huì )生態(tài)發(fā)展目標要求，在《環(huán)境保護稅稅目稅額表》規定的稅額標準上適當上浮應稅污染物的適用稅額，并報國務(wù)院備案。對此李萬(wàn)甫提出修改建議是，將“省、直轄市、自治區人民政府”修改為“省、直轄市、自治區人大及其常委會(huì )”，“報國務(wù)院備案”改為“報全國人大備案”。</p> <p>意見(jiàn)稿第七條規定，每一排放口的應稅大氣污染物，按照污染當量數從大到小排序，對前3項污染物征收環(huán)境保護稅。每一排放口的應稅水污染物，區分重金屬和其他污染物，按照污染當量數從大到小排序。其中，重金屬污染物按照前5項征收環(huán)境保護稅;其他污染物按照前3項征收環(huán)境保護稅。省、自治區、直轄市人民政府可以根據本地區污染物減排的特殊需要，增加同一排放口征收環(huán)境保護稅的應稅污染物種類(lèi)數。</p> <p>在此，李萬(wàn)甫提出，應將該條第三款的“省、直轄市、自治區人民政府”修改為“省、直轄市、自治區人大及其常委會(huì )”。</p> <p><strong>征管層面規定太細不易操作</strong></p> <p>征收環(huán)保稅對遏制環(huán)境污染、投資環(huán)境治理、培養環(huán)保習慣等環(huán)境保護措施的落實(shí)有很大的促進(jìn)作用，特別是對于國家籌集環(huán)境修復的資金而言，稅收的方式要比簡(jiǎn)單地征收排污費更有力度。并且，較排污費征收而言，征收環(huán)保稅能夠避免各類(lèi)亂收費行為，稅收更具有規范性和統一性。</p> <p>盡管征收環(huán)保稅優(yōu)勢很多，但是任何稅種的征收都會(huì )面臨偷稅、漏稅的問(wèn)題。環(huán)保稅作為針對排污行為征收的稅種，其中涉及的專(zhuān)業(yè)性判斷要比一般市場(chǎng)交易行為更為復雜。所以，如何防止環(huán)保稅征收不出現錯漏，是稅務(wù)機關(guān)與環(huán)保部門(mén)共同面臨的問(wèn)題。</p> <p>意見(jiàn)稿第五章對于環(huán)境保護稅的征收管理進(jìn)行了專(zhuān)章規定。然而李萬(wàn)甫認為，涉及稅務(wù)、環(huán)保部門(mén)協(xié)作事項較多，環(huán)保稅法在征管層面的規定應按照稅收征管法辦理，對稅收征管法沒(méi)有規定的內容，可以在此明確。同時(shí)，稅務(wù)、環(huán)保部門(mén)協(xié)作屬于國務(wù)院行政管理事項，不宜在法律中具體明確規定，更適合由國務(wù)院在制定實(shí)施條例時(shí)給予規范和確定。</p> <p>為此，他建議對第五章中稅收征管法已經(jīng)明確規定的內容予以刪除;對涉及部門(mén)協(xié)作的事項可以單列為一章。</p> <p>此外，李萬(wàn)甫還建議在環(huán)保稅法征求意見(jiàn)稿出臺的同時(shí)，相關(guān)的配套實(shí)施細則或實(shí)施條例也應該緊緊跟上。比如意見(jiàn)稿中，環(huán)保稅的征收涉及環(huán)保主管部門(mén)與稅務(wù)機關(guān)兩個(gè)部門(mén)，彼此之間并沒(méi)有制約機制也無(wú)相互監督機制。僅僅是環(huán)保主管部門(mén)端什么菜稅務(wù)機關(guān)照單全收，環(huán)保主管部門(mén)是否涉嫌少報、瞞報甚至錯報污染監測信息導致稅收額度有誤，稅務(wù)機關(guān)則失去質(zhì)疑的話(huà)語(yǔ)權……若納稅人對于稅務(wù)機關(guān)征收的額度提出疑問(wèn)，稅務(wù)機關(guān)也會(huì )因難以作出專(zhuān)業(yè)性的回答而導致工作陷入困境。同樣環(huán)保部門(mén)也無(wú)法定權力監督稅務(wù)機關(guān)的征收是否合法合規，稅務(wù)征收是否少征或錯征，環(huán)保部門(mén)也無(wú)從知曉。協(xié)調不好，就會(huì )出現扯皮，導致稅收工作陷入尷尬境地。</p> <p>如何建立環(huán)保主管部門(mén)與稅務(wù)機關(guān)之間相互制約、相互監督的機制，應該是環(huán)保稅征收過(guò)程中必須重視的問(wèn)題。而這樣的技術(shù)操作性強的規定不宜出現在人大制定的法律中，應該由國務(wù)院出臺相關(guān)的實(shí)施條例來(lái)予以規范明確比較妥善。</p></div> </div>  </div> </div> </div> </div> </div> <div id="l2d0ccgebmb2" class="clr h_30"></div> <div id="l2d0ccgebmb2" class="clr"></div> <div id="l2d0ccgebmb2" class="zdy_09877"> <div id="l2d0ccgebmb2" 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