On April 1, 2018, it is the first day of the first declaration period of environmental protection tax stipulated in the environmental protection tax law of the People's Republic of China.On this day, Shanghai issued the first environmental protection tax bill, and other places also issued environmental protection tax.

Pollution prevention and control is one of the "three major offensive battles" to win the comprehensive well-off life.The people's call to blue sky and white cloud calls for effort.Environmental protection tax is the product of pollutant discharge fee reform, which is the result of the implementation of tax law.The environmental protection tax should be based on the tax administration law, which is stricter than the administration of sewage charge.The local government's usual practice of reducing sewage charges is not applicable to environmental protection tax.In this way, can more effectively improve the environmental protection tax cost polluters, to urge the polluters to take effective measures to minimize pollution, pollution prevention and control work, promote the construction of ecological civilization.

Environmental regulation is also important.The most effective way to deal with serious polluters is to shut them down.Enterprises that do not meet the pollution standards will not be allowed to open business, and they will be able to pollute more without paying more taxes.Here, environmental protection regulation and environmental protection tax play different roles, but the goal is consistent, which is to promote the improvement of environmental protection level.

The development of environmental protection tax means a big step towards the construction of modern ecological civilization.。