关于我国开征水税的构想

Proposal of Water Taxation

通过介绍我国开征水税的必要性、理论依据、现行排污收费的不足和国外课征水税的经验,提出了我国开征水税的初步构想。

A proposal with sound theorectical argument is made to levy water tax based on its necessity, weaknesses in charging sewge fee and experience of foreign countries in such field.