摘要
本文介绍了乡镇工业排污费的征收现状及特点;根据1989年全国乡镇工业污染源调查数据对乡镇工业排污费应征值作了测算,并从对乡镇工业、社会、财政收入和农村环境保护的影响以及征收可行性等方面进行了论证;在此基础上,对乡镇工业排污费实征率低的原因作了分析,提出了乡镇工业排污费征收、管理和使用的有关建议。
This paper introduces the status quo and char-acteristics of pollution levy charged from township and villageindustrial enterprises (TVlEs),calculates the levy amountwhich should be charged from TVIEs according to the nationalTVIEs'polluting source survey data of 1989 and demonstratesthe amount from its impact on TVlEs,society, fiscal revenueand rural environmental protection and the collection feasibili-ty, analyzes the causes of low collecton rate of pollution levyfrom TVIEs and raises some recommendations about pollutionlevy collection , management and usage.
出处
《农村生态环境》
CSCD
1994年第4期51-54,58,共5页
Rural Eco-Environment
关键词
乡镇企业
乡镇工业
排污收费
township and village enterprises , townshipand village industrial enterprises, pollution levy