宪法宣传周 | 宪法里的税收知识（三）
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《宪法》第二十六条规定：国家保护和改善生活环境和生态环境，防止污染和其他公害。
为了保护和改善环境，减少污染物排放，推进生态文明建设，我国制定了《中华人民共和国环境保护税法》。
该法于2016年12月25日经第十二届全国人民代表大会常务委员会第二十五次会议通过，自2018年1月1日起施行。
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