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 pollutants, 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 pollutant discharge fees as the lower range, and provincial level governments would have the authority to raise tax fees based on the environmental situation in their jurisdictions, 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 exempted from the tax, as would mobile pollution sources like vehicles, vessels 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 Taxation 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 fiscal 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 ongoing 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 standardized tax with stronger force, and easier for taxpayers 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。”