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人参与 | 时间：2025-01-27 12:27:27
- 《环境保护税法》相比于《排污费征收管理条例》虽并无实质性差异，环境但作为党的保护十八届三中全会和立法法修改之后落实税收法定原则第一例，为后续税收立法积累了宝贵经验。税法收管在坚持党领导立法的排污体制前提下，将课税权交还给最高立法机关，费征强调税种开征、理条例否税率设定和税收征管基本制度等必须制定法律，有实其意义无论怎么强调都不过分。质性 顶: 16踩: 18
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