摘要
《环境保护税法》的公布是我国环境保护举措演变过程中重要的节点。本文结合2017年新公布的法条,详细比较两种征收模式,在此基础上探讨我国环境保护举措的演变,分析排污费改为环境保护税的现实意义。
The promulgation of “Environmental Protection Tax Law” is an important node in the evolvement of China’s environmental protection measures. Based on the newly published law of 2017, this article compares the two modes of levies in detail, and on this basis, discusses the evolution of environmental protection measures in our country and analyzes the practical signifcance of changing sewage charges into environmental protection taxes.
出处
《环境与发展》
2018年第1期15-15,17,共2页
Environment & Development
关键词
排污费
环境保护税
环境保护
制度演变
Sewage charges
Environmental protection tax
Environmental protection
Institutional evolution
