国外水污染税制度比较及构建我国水污染税制的设想

Comparative Research on the Foreign Taxation System of Water Pollution AND Construction of The System in China

随着水环境问题的日益严峻,作为环境法经济刺激制度一种的水污染税收制度成为许多国家防治水污染的重要环境保护手段。我国的水污染问题亦不客忽视,但目前我国只实行排污收费制度,尚未开展水污染税的征收。本文拟通过对一些国家水污染税制度的借鉴,谈如何构建我国防治水污染税收制度。

Today, the world environment has been worse and worse. The environment protection has become a urgent issue. Under this background, a lot of countries have carried out various kinds of measures to protect the environment and safeguard the balance of ecology. As one of the important means of the maeroeconomics, tax has been used in the protection of the natural resources and environment, so various environmental taxes have come into being in some countries.