我国水污染税税率设计研究  

A Study on the Design of Water Pollution Tax Rate

作　　者：司言武[1] 全意波[2] 

机构地区：[1]北京大学中国教育财政研究所,北京100871 [2]浙江财经学院财政与公共管理学院,浙江杭州310018

出　　处：《涉外税务》2010年第11期22-26,共5页International Taxation In China

摘　　要：为了遏制环境进一步恶化,近年来我国已经将开征环境税列入了议事日程,环境税开征的可行性也相应成为了理论界和实务界讨论的问题,而税率设计是其关键性的环节。本文以浙江省为例来设计我国水污染税税率,通过收集浙江省2000～2008年废水排放量的有关数据进行了相应测算。结果表明,根据本文所设计的税率开征水污染税基本能够弥补浙江省治理水污染的成本,从而较好地实现生态补偿、体现污染者付费原则。To curb the environmental deterioration, the environmental tax has been intro- duced into official agenda in China and its feasibil- ity has become a hot issue theoretically and practically nowadays, and the tax rate design turns out to be the key. In this paper water pollution tax rate is designed by collecting the data of wastewater from 2000 to 2008 in Zhejiang Province to make corresponding calculations. It shows that the introduction of the water pollution tax under the rate designed in this paper can recover the basic cost of sewage treatment in Zhejiang Province, which will make ecological compensation and well embody polluter pays principle.

关 键 词：水污染 税率 污水处理费 浙江 

分 类 号：F812.42[经济管理—财政学]