日(ri)前，備受關注(zhu)的《環境保(bao)護稅法(征求意(yi)見稿)》全文發布，公開(kai)征求社會各界意(yi)見。

　　征求意(yi)見稿規定，在中華人民共和國領域(yu)以(yi)及(ji)(ji)管轄的(de)其(qi)(qi)他(ta)(ta)海域(yu)，直接向環(huan)境排放應稅(shui)(shui)污染(ran)(ran)物(wu)的(de)企業事業單(dan)位和其(qi)(qi)他(ta)(ta)生產經營(ying)者為環(huan)境保護(hu)稅(shui)(shui)的(de)納稅(shui)(shui)人，應當繳納環(huan)境保護(hu)稅(shui)(shui)。應稅(shui)(shui)污染(ran)(ran)物(wu)是(shi)指大氣(qi)污染(ran)(ran)物(wu)、水(shui)污染(ran)(ran)物(wu)、固體廢物(wu)、建筑施工(gong)噪聲(sheng)和工(gong)業噪聲(sheng)以(yi)及(ji)(ji)其(qi)(qi)他(ta)(ta)污染(ran)(ran)物(wu)。

　　征求意見稿(gao)提出，環(huan)境(jing)保(bao)護稅(shui)按照重(zhong)點(dian)(dian)(dian)監(jian)控(kong)(排(pai)污(wu)(wu))納(na)稅(shui)人(ren)(ren)和非(fei)重(zhong)點(dian)(dian)(dian)監(jian)控(kong)(排(pai)污(wu)(wu))納(na)稅(shui)人(ren)(ren)進行(xing)分(fen)類(lei)管理。所(suo)謂重(zhong)點(dian)(dian)(dian)監(jian)控(kong)(排(pai)污(wu)(wu))納(na)稅(shui)人(ren)(ren)，指火電(dian)、鋼(gang)鐵(tie)、水泥、電(dian)解鋁、煤炭、冶(ye)金、建材、采礦、化工、石化、制(zhi)藥(yao)、輕工(釀造(zao)、造(zao)紙、發酵、制(zhi)糖、植物(wu)油加工)、紡織、制(zhi)革(ge)等(deng)重(zhong)點(dian)(dian)(dian)污(wu)(wu)染行(xing)業(ye)(ye)的納(na)稅(shui)人(ren)(ren)及其(qi)他排(pai)污(wu)(wu)行(xing)業(ye)(ye)的重(zhong)點(dian)(dian)(dian)監(jian)控(kong)企業(ye)(ye)。同時規定，國(guo)務院(yuan)和省、自治(zhi)區、直轄(xia)市人(ren)(ren)民政府可以根據(ju)環(huan)境(jing)保(bao)護的需要(yao)增加(調整)重(zhong)點(dian)(dian)(dian)污(wu)(wu)染行(xing)業(ye)(ye)種類(lei)。