关于建立水污染环境税的构想——以鄱阳湖为例

A Conception of Establishing Environmental Tax of Water Pollution——With Poyang Lake as an Example

针对鄱阳湖的污染现状以及现行财税体系应对污染问题的不足,借鉴德国、荷兰、法国等发达国家在治理环境问题上的先进经验,提出了一种"以水污染物的数量、浓度和对鄱阳湖有害程度的综合体"为税基,根据不同行业制定定额税率的水污染环境税的初步构想。

In view of the pollution situation of Poyang lake and the shortages of the current finance and tax system in solving the problems of environmental pollution, referencing the advanced experiences of the developed countries in solving environmental problems, such as Germany, Netherlands and France, a initial concept of environmental tax of water pollution have been put forward, which uses ＂ a complex consisting of the quantity and concentration of water pollutants and the degree of pollution to Poyang lake＂ as tax base, make fixed taxation rates for different industries.