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台湾軍ヘリ「ブラックホーク」墜落 6人不明

2019-07-22 02:52 来源:中国网江苏

  台湾軍ヘリ「ブラックホーク」墜落 6人不明

  TheskylineofShenzhen,SouthChinasGuangdongprovinceisseenonJuly22,2017.[Photo/VCG]ThesouthernmetropolisofShenzhenhasjoinedothercitiesinafiercecompetitiontoattracttalentbysimplifyingtheprocedureforuniversitygraduatestoobtainlocalhouseholdregistration,,graduateswillbeabletosubmitapplicationsonlinebyuploadingtheireducationcertificatesandpersonalinformationinsteadofgoingtohumanresourceofficesinperson,authenticityandapplicantsqualifications,,itygraduatesanddealwiththeirhukoumatters,enhancingworkefficiencyandincreasingShenzhensattractivenessfortalent,,slatestefforttoattrac,thecitysho,,morethanhalfofwhichwillbedesignatedfortalentedworkers,edforthehousingstartingthisyear,,theaveragepriceforanewhomeinMaywas54,111yuan($8,445)persquaremeter,downj,aresearcherattheGuangdongAcademyofSocialSciences,saidtheintroductionofthenewhukoupolicyisaneffectivewayforShenzhentoretainandattracttalent,giventhehighcostoflivinginthecity."Formanyfreshgraduates,theprimaryissueisthehukoubecausethedocumentiscloselyrelatedtotherightsandsocialservicestheycanenjoy-forexample,buyinghomesorgettingmedicaltreatment,",asenioratShenzhenUniversity,saidalthoughhukouisanimportantfactortoconsider,themainconcernw,includingBeijing,Shanghai,ChengduandXian,havealsoofferedpreferentialpoliciestowoograduates.AnewXiaomiVRheadsetisdisplayedduringaproductlaunchinShenzhen,Guangdongprovince,inMay.[Photo/Agencies]Despitepostingamorethan$1billionlossinthefirstquarterof2018,XiaomiCorpsaiditplanstoaccelerateglobalexpansionbyusing40percentofthecapitalthatitwillrais,revealedinXiaomisfirstprospectusforthesaleofCDRsinShanghaionMonday,cameastheeight-year-oldcompanyisputtingfinishingtouchestoitsmega-sizedHongKonginitialpublicoffering,whichwillbetheworld($),,XiaomiisthefirstChinesecompanytoapplyforCDRs,aformofequitythatallosbroaderpushtolurebackcompeti"consolidatepositionsinSoutheastAsianandEuropeanmarketsin2018,",,itsawan88percentyear-on-yeargrowthinglobalshipmentsto28millionunits,withtheuptrendrisingtomorethan999percentinEurope,,Xiaomiiscomingbacktostronggrowthinlargepa,directorofboutiqueinvestmentbankChansonCo,saidcomparedwithcompaniessuchasBaiduInc,whichhasgonepublicintheUnitedStatesstockmarket,itislesstime-consumingforXiaomitogothroughalltheproceduresneededforCDRapplications."Butattentionmustbepaidtothehighprice-earningsratioofXiaomi,giventhemarketrumorofitsplantoseeka$100billionvaluationinIPO,",inwhatcouldbecometheworldsb$10billionintheIPO.

Shanghai-basedartificialintelligencecompanyDeepBlueTechnologyreleaseditsdriverlessfunctionalcaronWednesday,whichisthefirstofitskindintheChines,,’sState-ownedJoinvalTradeGrouptoprovidemobileretailingservicesinupto200residentialcommunitiesinWestShanghai’,fruitsandgroceriesontheirmob,founderandchiefexecutiveofficerofDeepBlue,saidthecompanywillhaveanannualcapacityof70,,000yuan($62,547)each,retailerscanrentitforabout200yuanto300yuanaday,whichwillsignificantlyhelpsaveoncosts,,suchvehicleswillbeequippedwithdriversfornow,,,thecarwillrunbetweenmetrostations,slunchtime,,s,,Pattayawillgrowintoarealmulti-functionalvehicle,Chensaid.,XiJinping,then-PartychiefofZhejiangprovince,visitedYucunvillageinAnji,smovetocloseminesthatpollut,clearwatersandlushmountainsthemselvesmeangold,,callingclearwatersandlu,Huzhou,andruralresidentswereconfrontedwithadirty,,HuzhoujoinedZhejiangprovincesactionplseconomyhasshiftedtofamilyfarms,,($)seconomicboom,,,,asmallcitywith460,000registeredlocalresidents,nowboasts13academicworkstations,,watertreatment,solidwastetreatment,,Huzhouhasblazedthetrailforgreenandecologicaldevelopment,andisspreadingitsexperiencetootherprovincesinChina.

  VisitorstakephotographsofaTeslaelectriccaratarecentautomobileexhibitionheldinBeijing.[PhotobyLongWei/ForChinaDaily]SANFRANCISCO-TeslaChiefExecutiveOfficer(CEO)ElonMusksaidTuesdaythathiscompanyisgoi,Musksaidthatthecompanyisconductingacomprehensive,across-the-boardorganizationalrestructuring."Teslahasgrownandevolvedrapidlyoverthepastseveralyears,whichhasresultedinsomeduplicationofrolesandsomejobfunctionsthat,whiletheymadesenseinthepast,aredifficulttojustifytoday,"hesaid."Aspartofthiseffortandtheneedtocutcostsandbecomeprofitable,wehavemadethedifficultdecisiontoletgoofapproximately9%ofourcolleaguesacrossthecompany,"cttheproductionworkersassemblingthecompanysvehicles."ThiswillnotaffectourabilitytoreachModel3productiontargetsinthecomingmonths,"helpitcommunicatebetter,t,andwouldfocusinsteadonsellingitssolarproductsthroughitsownstoresandwebsite,hesaid."ThemajorityofTeslaemployeesworkingatHomeDepotwillbeofferedtheopportunitytomoveovertoTeslaretaillocations,",500employeesattheendof2017,TheTiantianChemicalPlantinYichang,Hubeiprovince,dbythelocalgovernmenttoregulatechemicalplantsalongtheYangtzeRiver.[PhotoprovidedtoChinaDaily]Morethan130heavilypollutingplantshavebeenremovedfrombanksofYangtzeRiverAshelookedoutacrosstheYangtzeRiver,DaiShengdong,aformeremployeeofTiantianChemicalsCo,spokesentimentallyabouthisformeremployer."Wedidprettywell,andwepaidalotoftax,"hesaid,standingnearthecompanyspartiallydemolishedfertilizerplantinYichang,,the50-somethingconcededthatthedecisiontoclosethefactory,whichlayonthebanksoftheriver,,themanagementofTiantianChemicalagreedtoceaseproductionaftertheYichanggovernmentformulatedathree-yearplantogetridofchemicalplantsalongthecourseoftheYangtze,especiallythosebuiltwithinakilometeroftheriver,,134chemicalplantswereaffectedbytheplan;somewouldclose,somewouldberelocatedtooneoftwoapprovedindustrialparksthatboaststate-of-the-artwastetreatmentfacilities,,locatedinAijiatownshipjust100metersfromtheriverssouthbank,,,peopleusuallyhangclothestodryinhalf-openspacesathome,suchasbalconies,butthatwasntanoptionforthe4,000residentswholivedneartheplant,whichproducedsyntheticammoniaandammoniumbicarbonateforagriculturaluse.",peoplearehappytohangouttheirclothes,"saidLiHaiyang,headofAijiatownship."Before,ifIleftmyofficedoorajarforafewhours,,evenifIdontwipeitforthreeorfourdays,thedeskstaysclean."Yichangi,,134chemicalplantswerespreadalongtheriver,employing52,500peopleandaccountingforone-thirdofYichang,easytransportationoptionsfortheirproducts,alackofenvironmentalregulationsallowedtheplantsclosesttotherivertouse,asthemaingatewaytotheThreeGorgesstretchoftheriverandtheThreeGorgesDam,thecityhasapivotalroleintheYangtze,leconomy,orwoulditbettertoclosetheplantsandprotecttheenvironmentEventually,ualrevenueofmorethan100millionyuan($),Yichang"Thechemicalssectorwasthecitysmostimportantpillarindustry,sothemovetocontrolthepollutionitcausedhasaffectedthecity,"saidGuoKangxin,directoroftheYichangdevelopmentandreformcommission."Itisapainfulpartofthecity,itwontlastfortoolong."

  ,Minnesota,US,June12,2018,inthisimageobtainedfromsocialmedia.[Photo/Agencies]MINNEAPOLIS—Araccoonthatbec,Minneapolis,US,,accordingtoWildlifeManagementServices,"Itseatingnormally,"saidChristinaValdivia,thecompanysgeneralmanager,sadventurescausedastironsocialmediaasitscaledthetowerTuesday,withmanyTwitterusersvoicingconcernforitssafetyorjokingaboutthedramaasits,,afemale,wasreleasedlaterinthedayandscamperedin,whichbrokethestoryandcloselyfollowedtheraccoonsclimbfromitsheadquarterslessthanablockaway,brandedtheanimal#mprraccoon.Prospectivecustomers(right)inquireaboutMobisummersproductsatthecompanysboothatGlobalInternetMobileConference2018inBeijinginApril.[PhotoprovidedtoChinaDaily]MobisummersworldwidefootprinthelpsonlinecompaniestogrowGuangzhou,Guangdongprovince-basedMobisummer,amobilemarketingcompany,isfastemergingasapowerfulaidetoChineseinternet-basedcompanies,softwaredevelopers,,thescienceandtechnologyofplacingtargetedadvertisementsonmobilephonecontent(websitesandapps)killing,mobilemarketinghasemergedasapowerful,lucrativetoolasmostnetizensareonlineviatheirhandhelddeviceslikesmartphones,,onlinesellersofmanufacturedproducts,services,commoditiesandevencontentlikenews,information,moneyforMobisummer,chesakindofmatchmaker-e-providersata-meaning,ith,anytechnologythatcantempttheuserintoleavingthecurr,Chinasinternet-basedindustrynolongerhasthebenefitofdemographicdividend,accordingtoLiYanhong,CEOofBaidu,,thegrowthofactivedigitaldevicesin2017wasmuchslowercomparedtothepastdecade:Only61millionnewdeviceswereaddedintheyear,accordingtoQuestMobile,,internet-basedco,thisisprovingtobeanopportunityforMobisummer.

Phototakenin1958shows5-year-oldXiJinping(L),hisyoungerbrotherandtheirfatherXiZhongxun.[Photo/]FatherinculcatedfrugalhabitsXiZhongxun,fatherofXiJinping,servedaschairmanoftheShaanxi-GansuBorderRegion,aCPCrevolutionarybaseofthe1930s,andwascalledbyChairmanMaoZedonga"leaderofthepeople."XiZhongxunlaterledGuangdonginitsimplementationofreformandopening-uppoliciesandintheconstructionofspecialeconomiczonesintheprovince."Dadleadsafrugallife,n,"Xisaidinalettertohisfatherin2001,whenhewasthegovernorofFujianprovinceandwasunabletoattendhisfathers88thbirthdaycelebrationduetoworkcommitments.

  Chinese100yuanbanknotesareseeninacountingmachinewhileaclerkcountsthematabankinBeijing,March30,2016.[Photo/Agencies]Aftermorethan10yearsofwildexpansion,willChinascredit,($)byFebruaryintermsoftotalsocialfinancing,betamedbyanewlyformedregulatoryframeworkfortheassetmanagementsegmentAbout8millionfinancialpractitionersintheChineseassetmanagementsegmentmaystartthinkingabouttheirfuturejobs,ortaketheearliestopportunitytochangecareers,beforewhattheyseeastheregulatoryhurricane,whoisworkingwithalargesecuritiescompanyandleadsitsassetmanagementteam,saidthatthoseworkinginthesectorworrytheymightlosejobswhenthenewrulestakeeffect."Themostprofitablebutriskybusinesseswillbestoppedwhentheregulatorssetleverageceilingsonassetmanagementproducts,",thetotalassetsofanopen-endedpublicofferingproductshouldnotexceed140percentoftheproductsnetassets,whilethetotalassetsofaclosed-endpubl,especiallypeoplewho,theyareafraidthatthe"safe"produc,stocksorelsewhere,searchingforhigherreturnsifthesafeinvestmentcannotbeguaranteedanymore,,couldthissetoftightenedregulationsbecomeacagetocontrolfinancialrisksorevolveintoanearthquakeshakingtheveryfoundationoftheChinesefinancialsystemInthewakeofthe2008globalfinancialcrisis,chaswealthmanagementandtrustproducts,,thisalsobooste,10yearsaftertheGFC,thecountrystopfinancialregulatorsaresettoreinintheside-effectsofthefinancialstimulus,championingthecauseofdeleveraging,"newera",rapidcreditgrowthwasmainlydrivenscommercialbanks,whichdominatethedomesticfinancialsector,mayseektocreatemorecomplexandnon-transparentinstruments,orinformalfinancingchannels,,whetheractivity-basedorentity-based,couldbeexpectedsoon,,however,isanart,notafinancialtechnique,ontrol,someindustryobserversfear.

  ThelogoforDouyin,picturedonMay25,2018.[Photo/VCG]Chinasshort-videoplatformDouyinreleaseditsuservolumeforthefirsttimeonTuesday,withmorethaasdifferentfromthreemonthsago,whenareportissuedbytheinternetconsultancyAnalysysshowedthatDouyinsarchrivalKuaishouheldasafeleaduptoFebruarywith108milliondailyactiveusers,evenmorethanthecombinedvolumeoftheotherthreevideoapps—Douyin,sofficialWeChataccount,theplatformhasincreasedby80milliondailyactiveusersinthespanofthreemonths,sdailyuserpoolwentthroughasignificantexpansionfromlessthan40milliontonearly70millionduringtheSpringFestivalholiday,,seniordirectorwithDouyin,sayingthatduringSpringFestivalthemobilityofexistingusers,mainlyspreadamongfirstorsecond-tiercities,,Douyinhassinceexpandeditsreachtovariousothercategories,suchasgourmetfood,exercise,travelandculture,,morethan40percentoftheusersonDouyinareaged24-30,compared,Douyinhasalsoattractedmorethan500governmentbodiesandmediaorganizationstoopenanaccountonitsplatform,includingtheState-ownedAssetsS,,withAllWeatherTMTquotingdatafromtheshort-videoapplicationownedbyBeijingByteDanceTechnology,,founderandCEOofBytedance,saidinMar,anoverseasiterationofDouyin,,avideosocialnetworkpurchasedbyToutiaoinNovember,haveprovidedservicesinmorethan150countriesandregions,enjoyingthefastestgrowthintheworldamongmobileapps.DingLei,founderandchairmanofelectriccarstartupHuarenTechnologyRDCo.[PhotoprovidedtoChinaDaily]MostelectricmodelscurrentlymushroomingintheChineseautosectorwilllosetheirappealintwoorthreeyears,astheyweredesignedas"makeshiftsubstitutes"forgasolinecars,accordingtoDingLei,founderandchairmanofelectriccarstartupHuarenTechnologyRDCo."Manyofthemaretheresultofnothingbutgovernmentsubsidies,"hesaid."Theywerebuilttoreplacethegasolinevehiclesoftoday,butwerenotdesignedasthevehiclesoftomorrow."Ding,whostartedhiscareerasanengineeratVolkswagensChinabusinessandlaterheadedGMsjointventureinChina,developedhisinterestinn,heledthelauncho,,sisonconceptslikevalue-addedservicesbeyondcars."Unlikesmartphones,90percentofwhosefunctionsaresocial-oriented,Ibelievethemajorfunctionsofsmartcarswillremainformobility,soweshouldtreatthemascarsthemselves,justsmarterandmoreconnected,"Dingadded."Youmaytalkaboutsmartterminalsortheinternet,butthatwillnotchangethefunctionofcars,andthatiswhyautomakingexperienceisimportantforcarstartups."FollowingthatlogicDingsaidHuaren,foundedinmid-2017,pursuesapractical,researchanddevelopm($156million),thecompanyisfinanciallybackedbytheJiangsugovernmentsinvestmentfund,theState-ownedYuedaGroupandYanchengState-ownedAssetsGroup,ensuringithasenoughcapitaltocoverRDandproductioncosts."Wewillstartfromtechnology,sowehavebuiltaRDcompany,"Dingsaid."Wewillthenmoveintomakingsmartcars,smartmobilitysolutionsandfinallyintegrateeverythingintosmartcities."OneprojecthisShanghai-basedresearchteamisworkingonisnewinternetgateway-basedelectricarchitecture,whichenablesuserstoupdatesoftwareandfeatureswhileontheroadandgenerateadditsvariousmechanicalcomponents,,thecompanysaiditwishestobuildacorecompetitiveedgeintermsofintegration,powertrains,smartcarsandconnectivity,,becausewhathisteamwantedtobuildwere"next-generationsmartmobilitytools"."Themarketisvastandyettorise,soyoudonothavetorushifyouhavegoodproducts,"getreadyforthemassmarket,becausetheundevelopedbatteryandchargingtechnologywouldexperiencea"huge"leapforwardinthenexttwotothreeyears.",goodproductsandgoodservices,youwillhaveopportunitiesinthemarket."

  ChengandhisteamperformduringtheweeklongStraitsForuminXiamen,receivedfromteachersinthestudentaffairsoffice."Ishoutedatthem:WhydoyoutreatmelikethisIalsogetbulliedbyothers,"edhimtightly,askinghim:"tyoufeelourloveandtolerance""Herwordswereaturningpointinmylife,whichmademedeterminedtochangemyself,"hesaid."Later,,IfeltasifIhadtwolegsthatcouldmovefreelyandfast."Chengstartedlearningwheelchairdanceandwheelchairsports,includingbasketballandbadminton."AtfirstIwasunwillingtopracticedancingbecauseIthoughtitagirlishthing,"hesaid.""Throughdancing,Chengfoundhisconfidenceandself-esteem."Onceanoldwomanintheaudiencetoldmethatmyperformancecouldtouchalotpeople,"hesaid."Igraduallyrealizedthatwheelchairdanceisnotjustaperformance,butawaytoinspireothers."Chenglaterimprovedonthetraditionalformofwheelchairdancing,whichwaspassive,andaddedmoredancingstyles,suchaship-hop,andgesturestohisperformance.

  ThelogoforDouyin,picturedonMay25,2018.[Photo/VCG]Chinasshort-videoplatformDouyinreleaseditsuservolumeforthefirsttimeonTuesday,withmorethaasdifferentfromthreemonthsago,whenareportissuedbytheinternetconsultancyAnalysysshowedthatDouyinsarchrivalKuaishouheldasafeleaduptoFebruarywith108milliondailyactiveusers,evenmorethanthecombinedvolumeoftheotherthreevideoapps—Douyin,sofficialWeChataccount,theplatformhasincreasedby80milliondailyactiveusersinthespanofthreemonths,sdailyuserpoolwentthroughasignificantexpansionfromlessthan40milliontonearly70millionduringtheSpringFestivalholiday,,seniordirectorwithDouyin,sayingthatduringSpringFestivalthemobilityofexistingusers,mainlyspreadamongfirstorsecond-tiercities,,Douyinhassinceexpandeditsreachtovariousothercategories,suchasgourmetfood,exercise,travelandculture,,morethan40percentoftheusersonDouyinareaged24-30,compared,Douyinhasalsoattractedmorethan500governmentbodiesandmediaorganizationstoopenanaccountonitsplatform,includingtheState-ownedAssetsS,,withAllWeatherTMTquotingdatafromtheshort-videoapplicationownedbyBeijingByteDanceTechnology,,founderandCEOofBytedance,saidinMar,anoverseasiterationofDouyin,,avideosocialnetworkpurchasedbyToutiaoinNovember,haveprovidedservicesinmorethan150countriesandregions,enjoyingthefastestgrowthintheworldamongmobileapps.ThelogoforDouyin,picturedonMay25,2018.[Photo/VCG]Chinasshort-videoplatformDouyinreleaseditsuservolumeforthefirsttimeonTuesday,withmorethaasdifferentfromthreemonthsago,whenareportissuedbytheinternetconsultancyAnalysysshowedthatDouyinsarchrivalKuaishouheldasafeleaduptoFebruarywith108milliondailyactiveusers,evenmorethanthecombinedvolumeoftheotherthreevideoapps—Douyin,sofficialWeChataccount,theplatformhasincreasedby80milliondailyactiveusersinthespanofthreemonths,sdailyuserpoolwentthroughasignificantexpansionfromlessthan40milliontonearly70millionduringtheSpringFestivalholiday,,seniordirectorwithDouyin,sayingthatduringSpringFestivalthemobilityofexistingusers,mainlyspreadamongfirstorsecond-tiercities,,Douyinhassinceexpandeditsreachtovariousothercategories,suchasgourmetfood,exercise,travelandculture,,morethan40percentoftheusersonDouyinareaged24-30,compared,Douyinhasalsoattractedmorethan500governmentbodiesandmediaorganizationstoopenanaccountonitsplatform,includingtheState-ownedAssetsS,,withAllWeatherTMTquotingdatafromtheshort-videoapplicationownedbyBeijingByteDanceTechnology,,founderandCEOofBytedance,saidinMar,anoverseasiterationofDouyin,,avideosocialnetworkpurchasedbyToutiaoinNovember,haveprovidedservicesinmorethan150countriesandregions,enjoyingthefastestgrowthintheworldamongmobileapps.

  Phototakenin1958shows5-year-oldXiJinping(L),hisyoungerbrotherandtheirfatherXiZhongxun.[Photo/]FatherinculcatedfrugalhabitsXiZhongxun,fatherofXiJinping,servedaschairmanoftheShaanxi-GansuBorderRegion,aCPCrevolutionarybaseofthe1930s,andwascalledbyChairmanMaoZedonga"leaderofthepeople."XiZhongxunlaterledGuangdonginitsimplementationofreformandopening-uppoliciesandintheconstructionofspecialeconomiczonesintheprovince."Dadleadsafrugallife,n,"Xisaidinalettertohisfatherin2001,whenhewasthegovernorofFujianprovinceandwasunabletoattendhisfathers88thbirthdaycelebrationduetoworkcommitments.

  AnemployeeattachespaperworktothewindshieldofavehicleinthegeneralassemblyshopattheSAIC-GM-WulingAutomobileCoBaojunplant,ajointventurebetweenSAICMotorCorp,GeneralMotorsCoandLiuzhouWulingAutomobileIndustryCo,inLiuzhou,Guangxiprovince,May23,2018.[Photo/VCG]CHICAGO-WorldsleadingautomakerGeneralMotorsCo.(GM)willintroduce20newelectrifiedvehiclesintoChinesemarketby2023,sontopofthe10electrifiedvehiclesGManditsChinesejointventureshavealreadyplannedfor2016through2020,asdentroduce10newenergymodels,after2020,GMwillaccelerateitseffortstohelpfurtherelectrifytheworldspartofGMspushtomeetincreasinglystricterlow-emissionvehicleproductionquotastakingeffectinChinanextyear."Chinaplaysanessentialroleintheworldsdrivetowardsazero-emissionsfuture,"selectricline-upinChinaalreadyincludetheCadillacCT6plug-in,theBuickVelite5hybridextended-rangeelectricvehicle,sBuickbranddebutedtheVelite6plug-iniclewillcome"atalaterdate,"theautomakersaid.

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聚焦环保税法:排污费拟改环保税 会否增加企业负担?

2019-07-22 07:40 | 国搜报刊 | 手机看国搜 | 打印 | 收藏 | 扫描到手机
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核心提示:草案拟将现行的“排污费”改为“环保税”,环保税征税标准以现行排污费收费标准为税额下限,机动车排放的污染物免税,未纳入到环保税的征收范围。

十八届三中全会提出“落实税收法定原则”后的首部税法草案昨日亮相。当日,全国人大常委会审议环境保护税法草案,草案拟将现行的“排污费”改为“环保税”,环保税征税标准以现行排污费收费标准为税额下限,机动车排放的污染物免税,未纳入到环保税的征收范围。

从排污费“税负平移”到环保税

昨日,财政部部长楼继伟向全国人大常委会作草案说明时表示,2003年至2015年,全国累计征收排污费2115.99亿元。排污费制度对于防止环境污染发挥了重要作用,但与税收制度相比,排污费制度存在执法刚性不足、地方政府和部门干预等问题,因此有必要进行改税。

楼继伟称,为实现排污费制度向环境保护税制度的平稳转移,草案将排污费的缴纳人作为环保税的纳税人,将应税污染物排放量作为计税依据,将现行排污费收费标准作为环保税的税额下限。

由于是从排污费“税负平移”到环保税,环保税的征收对象跟现行排污费相衔接,征收对象为大气污染物、水污染物、固体废物、噪声。

草案设定的征税标准虽然以现行排污费收费标准为税额下限,不过赋予了地方制定浮动税率的权限。楼继伟称,“考虑到各地差异较大,允许地方以《环境保护税税目税额表》规定的税额标准为基础,上浮应税污染物的适用税额。”

机动车排放拟免税是考虑已有车船税等

草案还规定了5项免税情形,其中包括“对机动车、船舶和航空器等流动污染源排放的应税污染物免税。”

楼继伟解释说,考虑到现行税制中已有车船税、消费税、车辆购置税等税种,对机动车的生产和使用进行调节,其中车船税和消费税按排量征税,在当前推进结构性减税的大环境下,不宜再进一步增加使用成本。

依据现行规定,城市污水集中处理和生活垃圾集中处理场所,排放的污染物只要达标,就免缴排污费。草案延续了这个规定,上述场所也免交环保税。不过,工业污水集中处理场所未纳入到免税范围,仍要交环保税。

此前,环保部部长陈吉宁在全国两会记者会上表示,制定环境保护税法的核心目的不是为了增加税,而是为了更好地建立一个机制,鼓励企业少排污染物,多排多付税,少排少付税。

草案体现了上述原则,为鼓励企业通过采用先进技术减少污染物排放,规定“纳税人排放应税大气污染物和水污染物的浓度值低于国家或者地方规定的污染物排放标准50%的,减半征收环保税”。

首次审议四大热点

热点一:费改税法律依据何在?

环保税法草案是在党的十八届三中全会和修改后的立法法对落实税收法定原则提出明确要求和做出明确规定后,提请全国人大常委会审议的第一部税收法律草案。

“环保税法的制定过程会成为未来税种立法的范本。”北京大学法学院教授刘剑文说,税收法定原则的体现不仅在形式上,也在内容上,包括在立法过程中更好地尊重民意、民情,法律本身也是纳税人认可的。

中国财税法学研究会副会长熊伟说,环保税法历经专业行政机关起草草案,公开征求意见,最高立法机关审议,这是切合中国国情的税收立法体例。

热点二:会否增加企业负担?

环保税的应税污染物包括大气污染物、水污染物、固体废物和噪声。纳税人是企业,影响方也主要是企业。

“本次立法是按照 税负平移 的原则,将现行排污费制度向环保税制度转移。”财政部部长楼继伟在对该草案的说明中称。

华东一家大中型钢铁企业负责人告诉记者,由于环保税的税额标准与现行排污费的标准基本一致,企业负担变化不大。“原来一些地方为了招商给企业承诺免排污费,今后类似情况可能会大大减少,有利于企业之间的公平竞争。”这位负责人说。

记者采访中了解到,环保税开征后对两类企业影响可能比较大:一是原来缴纳排污费不规范的企业,今后强制力度会加大;二是污染物容易计量的行业,像造纸、化工行业,今后的压力会比较大。

热点三:会否影响百姓生活?

“环保税主要面向工业企业,对百姓生活影响不大。”骆建华表示,百姓日常生活中排放的汽车尾气、餐厨油烟等,现在都免税。环保税重点监控的钢铁、水泥等排放大户,很多属于产能过剩行业,在供应过剩的情况下,即使出现成本增加企业也不会轻易涨价。

熊伟认为,如果企业成本增加,转嫁给下游是有可能的。但消费者也会主动选择,转向购买相对清洁、价格较低的产品。

中国社科院财政与贸易经济研究所研究员杨志勇建议,立法过程中需要权衡,对于一些百姓必需品可实行免税,同时采取其他政策工具,尽可能实现由生产者对环境成本买单,而非消费者。

热点四:税收收入将归谁所有?

多排放多纳税,少排放少纳税,这是征收环保税的主旨。环境保护由各地方负总责,环保税开征后,收入也全部归地方所有。

一些业内人士也提出,环保税是个“技术税”,排污费以前是环保部门征收,改为税务部门征收环保税,需要两个部门协作,对征管分工机制明确规定。

对于环保税的征管,草案规定,税务机关依法征收管理,环保主管部门负责依法对污染物监测管理,环保主管部门和税务机关应当建立涉税信息共享平台和机制,定期交换有关纳税信息资料,两个部门如何配合征收是落实这部法律的关键。

追问

环保税征收为何无CO2

来自官方的数据显示,2000年至2010年,我国二氧化碳排放占比由12.9%提高到约23%,人均二氧化碳排放量目前已经超过世界平均水平。2019-07-22,中美两国共同发布《中美气候变化联合声明》,其中提到“中国计划2030年左右二氧化碳排放达到峰值且将努力早日达峰”。国家气候变化专家委员会副主任何建坤解读说,“GDP碳排放强度下降的速度必须高于GDP增长速度,这样才能达到峰值”。可见,我国减排压力很大。

在上述背景下,二氧化碳排放是否应该纳入到环保税的征收范围,业内存在争议。有专家认为二氧化碳排放应该征税,也有专家担心,如果开征会对经济发展造成影响。

楼继伟作草案说明时明确表示,“各方面争议比较大的对二氧化碳征收环境保护税问题,暂不纳入到征收范围”。

中国法学会财税法学研究会会长、北京大学法学院教授刘剑文接受新京报记者采访时表示,目前,全球大约十几个国家将二氧化碳排放纳入到征税范围,多数国家包括一些发达国家,都没有对二氧化碳排放征税。中国现阶段还是发展中国家,处在工业化过程中,二氧化碳排放难以避免,这也是需要付出的发展代价。从长远来看,二氧化碳排放应该征税,但何时征还是要根据国情需要作出考量。

机动车排放该不该免税

针对“机动车排放拟免征环保税”,有网友提出,在雾霾治理的背景下,机动车排放不应该免税,虽然机动车缴纳了车船税、车辆购置税,但是不能用车船税、车辆购置税代替环保税,车船税、车辆购置税和环保税是不同的税种。

刘剑文对新京报记者说,车船税、车辆购置税和环保税确实是不同的税种,如果把机动车排放纳入到征税范围,几个税种彼此之间是否有重复征税,这需要仔细核算。不论是现行的排污费还是拟征的环保税,纳税主体都是企事业单位和其他生产经营者,自然人并不是纳税主体。税法如何制定、怎样征收,要考虑国情、社会承受能力等多方面因素。机动车排放该不该免税这个问题就涉及社会承受能力,到底该不该征,最好的解决办法还是发起广泛讨论,听取不同群体的声音。

排放已达标是否该交税

现行排污费规定,企事业单位即便污染物排放已经达到了标准,仍需要缴排污费。自去年6月,环保税法征求意见稿发布以来,不断有专家提出,排放已经达到标准的单位,应该免征环保税。

去年6月,在环保税法征求意见稿专家研讨会上,武汉大学税法研究中心主任熊伟就提出,超标排放的单位对环境造成损害,应当承担后果,缴纳环保税;而达标的企业,既然排放达标,说明对环境的损害不大。他认为,污染的事前治理比事后治理效果好得多,与其让达标企业缴税,不如强化事前治理,设定更加严格的排放标准,倒逼企业加大对污染物排放的治理。

草案未采纳上述声音,设定的五类免税情形中并不包括达标企业。

刘剑文对新京报记者说,达标企业还应该征税,这涉及一个理论性问题——环保税的计税依据是什么?不同于个人所得税、消费税等其他税种,环保税的计税依据跟排放量达到多少、污染轻重有关,所以只要有排放,就应该纳入到征税范围中,不过可以设计不同的税率标准,体现出“多排多付税,少排少付税”,让达标企业少交税。

环保和税务权责怎么分

不同于其他税种,环保税征收不仅是税务部门“自己家的事”,需要环保部门协同配合,提供纳税人的相关信息。从去年6月以来,如何捋顺体制机制,怎样设定税收部门和环保部门在环保税征收中的责权利,一直是关注焦点。中国财政科学研究院研究员许文就曾提出,环保税立法在强调环保部门协同义务的同时,也需要明确环保部门的法律地位和责任问题。

对此,草案规定,税务机关依法征收管理,环保部门负责监测管理,双方应当建立涉税信息共享平台和机制,定期交换有关纳税信息资料。

“环保税跟其他税种有很大区别,技术性很强。”刘剑文对新京报记者说,草案上述规定明确了税务部门、环保部门的权责和合作机制,不过,未来预计会出台的实施细则,应该进一步细化税务部门、环保部门的权责,比如如果纳税人对征税有异议,那么该向哪个部门寻求法律救济,如何起诉,哪个部门是被告等。

声音

作为“落实税收法定”原则提出后的第一部税法草案,环保税法的立法过程具有标杆意义,给今后的税法立法提供了样板。草案最大的亮点在于,赋予地方制定浮动税率的权限时,并不是授权给地方政府,而是地方人大,规定地方政府在《环境保护税税目税额表》基础上制定的税额,必须报同级人大常委会决定,并报全国人大常委会备案,这与过去的做法有明显区别,过去税法立法都是授权给地方政府,比如2011年的车船税法。由过去的授权给地方政府,改为现在的授权给地方人大,这也是税收法定的一大进步。

——中国法学会财税法学研究会会长、北京大学法学院教授刘剑文

■ 背景

环保税立法酝酿近10年

环境保护税法从动议到此番草案出台,已酝酿了近10年。2006年,全国政协委员郑健龄提交提案,建议各地对排污企业征收的排污费统一改为环保税。次年,政府首次明确将进行环保税立法。十八届三中全会、四中全会都提出“推动环境保护费改税”。在这一背景下,环保税立法提速。去年6月10日,国务院法制办公布了由财政部、国家税务总局、环保部联合起草的环境保护税法(征求意见稿),向全社会公开征求意见。环保税法草案也是在十八届三中全会提出“落实税收法定原则”背景下,第一部提交全国人大常委会审议的税法草案,这意味着“落实税收法定”原则迈出了重要一步。

去年新立法法审议通过后,全国人大明确表示,在2020年之前全面落实税收法定原则。除了环境保护税法,房地产税法、船舶吨税法、烟叶税法和税收征收管理法等法律,都已作为预备项目,列入了全国人大常委会今年的立法计划,有关部门正在着手调研起草。

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