基于环境保护的排污费制度改革探析

Probing into Reform of Sewage Charges System Based on Environmental Protection

目前的排污费制度存在着自身缺陷,达不到环境治理的目标。税收作为一种体现国家环境政策的重要经济杠杆,在保护环境方面的作用日益凸现。通过对于排污费制度的缺陷的分析,阐述了排污费改税的理论和现实可行性。提出了进一步实施排污费改税的具体措施,使排污税在环境管理中有法可依,发挥税收的刚性,增强国家宏观调控能力。

As China＇s modern industrialization and urbanization process accelerated,environmental pollution is becoming seriously,they need to apply a different form of governance to solve pollution problems.The current sewage Charges system has shortcomings,not reaching the goal of environmental governance.Tax revenue,as a reflection of national environmental policy,which plays an important role in protecting environment,has become more apparent.Through analysis the defects of the sewage charges in the system,the paper expounds the theoretical and practical feasibility of the sewage Charges reform.Therefore it puts forward the further implementation of specific measures for the sewage Charges reform so that emission taxes in environmental management can go by the law,play a stiff role in increasing the state＇s macro regulation and control capacity.