四川省环境保护税应税污染物项目数研究

Research on the Taxable Pollutants Number of the Environmental Protection Tax in Sichuan Province

通过对四川省排污费征收现状和四川省环境质量现状分析,结合国家和四川省环境保护、节能减排等政策,对同一排污口的大气污染物和水污染物应税污染物项目数是否增加进行论证。

Based on the analysis of current situation of pollution discharge fees levy and environmental quality of Sichuan Province, combined with the national and Sichuan provincial policies such as environmental protection, energy conservation and emissions reduction, this paper discussed whether to increase the taxable pollutant indexes of air pollutants and water pollutants for the same discharge outlet.