施工扬尘环境保护税相关问题探讨

施工扬尘环境保护税的征收，不仅要从征收依据、征收对象等两个层面来把握政策确定性，而且还要从推进生态文明建设、建设美丽中国视角来认识其实施的必要性。施工扬尘环境保护税的征收模式有天津、南京和扬州等三种典型模式，这些模式各有其特点与优势。考虑到施工扬尘属于无组织排放，且监测困难，因此，建议现阶段施工扬尘环境保护税征收应以核定征收的方式为主。

Discussion on Related issues of Construction Dust Environmental Protection Tax

The levy of construction dust environmental protection tax should not only grasp the policy certainty from the levy basis and levy objects, but also recognize the necessity of its implementation from the perspective of promoting the construction of ecological civilization and building a beautiful China. There are three typical modes of collecting construction dust environmental protection tax: Tianjin, Nanjing and Yangzhou. These modes have their own characteristics and advantages. Considering that construction dust belongs to non-organized emission, and monitoring is difficult, it is suggested that at this stage, construction dust environmental protection tax should be levied mainly by means of verification.