我国拟开征环保税 机动车船舶拟免缴

 　　A draft of China's first environmental protection tax law, submitted to the top legislative¹ body for initial discussion, may impose heavier penalties on polluters than ever before.

　　我国首部环境保护税法的草案日前提请最高立法机关初次审议，该草案或对排污者采取比以往更严厉的刑罚。

　　The draft designates four taxable types of pollution - airborne and water pollutants³, solid waste and noise.

　　草案明确了四类应税污染物：大气污染物、水污染物、固体废物和噪声。

　　Companies and individuals who directly discharge these would be subject to the tax, according to Finance Minister Lou Jiwei.

　　据财政部部长楼继伟介绍，直接向环境排放这些污染物的企业和个人需缴纳环保税。

　　我国拟开征环保税 机动车船舶拟免缴

　　The draft adopted the current standards for pollutant² discharge fees as the lower range, and provincial⁴ level governments would have the authority to raise tax fees based on the environmental situation in their jurisdictions⁵, Lou said.

　　楼继伟表示，草案以现行排污费收费标准作为环保税的税额下限，省级政府将有权依据本地区环境状况上浮税额。

　　Municipal sewage and household waste treatment plants would be exempted⁶ from the tax, as would mobile pollution sources like vehicles, vessels⁷ and airplanes.

　　城市污水和生活垃圾处理场所以及机动车、船舶和航空器等流动污染源可免征环保税。

　　The proposal would yield an estimated RMB22.8b to RMB45.7b in annual tax revenue, according to State Administration of Taxation⁸ analysis.

　　依据国家税务总局的分析，征收环保税估计每年可创造228至457亿元的税收。

　　Shi Zhengwen, a professor of fiscal⁹ and tax law at China University of Political Science and Law, said the proposed tax comes at a good time, considering the severe pollution in recent years and the ongoing¹⁰ economic reform.

　　中国政法大学财税法教授施正文表示，考虑到近年来的严重污染和正在进行的经济改革，这项提议的税法来得正是时候。

　　"It's not an extra burden for companies, but a more standardized¹¹ tax with stronger force, and easier for taxpayers¹² to follow," Shi said, adding it would not greatly expand the existing fees.

　　施正文教授说道：“这对企业来说不是一个额外的负担，而是一种更规范的、具有强大效力的、对纳税人来说更易遵守的税收。”

1 legislative   

n.立法机构，立法权；adj.立法的，有立法权的

参考例句：

• Congress is the legislative branch of the U.S. government.国会是美国政府的立法部门。
• Today's hearing was just the first step in the legislative process.今天的听证会只是展开立法程序的第一步。

2 pollutant   

n.污染物质，散布污染物质者

参考例句：

• Coal itself is a heavy pollutant.煤本身就是一种严重的污染物。
• Carbon dioxide may not be a typical air pollutant.二氧化碳可能不是一种典型的污染物。

3 pollutants   

污染物质（尤指工业废物）( pollutant的名词复数 )

参考例句：

• Pollutants are constantly being released into the atmosphere. 污染物质正在不断地被排放到大气中去。
• The 1987 Amendments limit 301(g) discharges to a few well-studied nonconventional pollutants. 1987年的修正案把第301条（g）的普通排放限制施加在一些认真研究过的几种非常规污染物上。 来自英汉非文学 - 环境法 - 环境法

4 provincial   

adj.省的，地方的；n．外省人，乡下人

参考例句：

• City dwellers think country folk have provincial attitudes.城里人以为乡下人思想迂腐。
• Two leading cadres came down from the provincial capital yesterday.昨天从省里下来了两位领导干部。

5 jurisdictions   

司法权( jurisdiction的名词复数 )； 裁判权； 管辖区域； 管辖范围

参考例句：

• Butler entreated him to remember the act abolishing the heritable jurisdictions. 巴特勒提醒他注意废除世袭审判权的国会法令。
• James I personally adjudicated between the two jurisdictions. 詹姆士一世亲自裁定双方纠纷。

6 exempted   

使免除[豁免]( exempt的过去式和过去分词 )

参考例句：

• His bad eyesight exempted him from military service. 他因视力不好而免服兵役。
• Her illness exempted her from the examination. 她因病而免试。

7 vessels   

n.血管( vessel的名词复数 )；船；容器；（具有特殊品质或接受特殊品质的）人

参考例句：

• The river is navigable by vessels of up to 90 tons. 90 吨以下的船只可以从这条河通过。 来自《简明英汉词典》
• All modern vessels of any size are fitted with radar installations. 所有现代化船只都有雷达装置。 来自《现代汉英综合大词典》

8 taxation   

n.征税，税收，税金

参考例句：

• He made a number of simplifications in the taxation system.他在税制上作了一些简化。
• The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

9 fiscal   

adj.财政的，会计的，国库的，国库岁入的

参考例句：

• The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
• The government has two basic strategies of fiscal policy available.政府有两个可行的财政政策基本战略。

10 ongoing   

adj.进行中的，前进的

参考例句：

• The problem is ongoing.这个问题尚未解决。
• The issues raised in the report relate directly to Age Concern's ongoing work in this area.报告中提出的问题与“关心老人”组织在这方面正在做的工作有直接的关系。

11 standardized   

adj.标准化的

参考例句：

• We use standardized tests to measure scholastic achievement. 我们用标准化考试来衡量学生的学业成绩。
• The parts of an automobile are standardized. 汽车零件是标准化了的。

12 taxpayers   

纳税人，纳税的机构( taxpayer的名词复数 )

参考例句：

• Finance for education comes from taxpayers. 教育经费来自纳税人。
• She was declaiming against the waste of the taxpayers' money. 她慷慨陈词猛烈抨击对纳税人金钱的浪费。