论文部分内容阅读
我国实行多年的排污费制度减缓了环境恶化的速度,但不能改变环境恶化的程度。现行排污费制度存在征收标准低、征收范围有限、收缴成本高、法律位阶低等缺陷,逐步构建并完善排污税制度有利于克服其存在的局限性。通过对德、法、荷兰的污染税制度的比较研究,本文提出了我国排污税主体、税率税基、管辖权和收入归属的划分、税款的使用和管理等若干方面的制度构想。将来,我国应当逐步建立排污税和排污权交易并存的二元格局。
The system of sewage charges implemented for many years in our country has slowed the rate of environmental deterioration but failed to change the extent of environmental deterioration. The existing sewage charge system has the defects of low collection standard, limited collection scope, high collection cost, low legal rank and so on, and gradually constructing and perfecting the sewage tax system to overcome its existing limitations. Through the comparative study of the pollution tax system in Germany, France and the Netherlands, this paper puts forward the institutional conception of the main body of China’s sewage tax, the tax base of tax rate, the division of jurisdiction and income attribution, the use and management of tax, and so on. In the future, China should gradually establish the dual pattern of emission tax and emissions trading coexist.