摘要
基于环境保护税对京津冀地区污染物治理的差异进行分析,发现京津冀地区污染治理存在立法差异、检测标准差异、法律责任和应纳税额差异,为提高京津冀污染治理能力等提出了相关建议。
This paper analyzes the differences in pollutant governance in Beijing,Tianjin and Hebei based on environmental protection tax,and finds that there are differences in legislation,differences in testing standards,differences in legal liabilities and taxable amounts in pollution governance in Beijing,Tianjin and Hebei,and it provides relevant suggestions for improving the pollution governance capacity in Beijing-Tianjin-Hebei region.
出处
《环境保护与循环经济》
2023年第1期88-92,共5页
environmental protection and circular economy
基金
2021年北方工业大学北京城市治理研究中心项目(11051240017)。
关键词
环境保护税
污染治理
京津冀地区
environmental protection tax
pollution control
Beijing-Tianjin-Hebei region
