我国水污染防治措施“费改税”之必要性分析  

Necessity of Transforming Administrative Fees Into Taxes to Prevent Water Pollution

作　　者：苏忠康 

机构地区：[1]福州大学,福建福州350116

出　　处：《哈尔滨学院学报》2016年第8期24-27,共4页Journal of Harbin University

摘　　要：随着我国经济的发展,环境问题愈发突出,污染防治成为当下社会所关注的重要议题。我国水污染防治措施历年以来都是以"排污收费制度"为重点,但其产生的防治效果和导向作用并不乐观,不能满足现时水污染防治的需要。纵观国际先进案例,税制不仅能有效地解决排污收费制度的弊端,而且在防治力度和导向作用方面都较为优越。我国水污染防治税收制度并未形成完备的体系,还存在很大的优化空间,因此文章希望改变我国水污染防治措施以"排污收费制度"为重点的传统,尝试对"推广水污染税收制度"进行深入的研究。With the development economy in China, the environmental problem is more and more severe so how to control is an important issue. In China, a common practice is ＂collection of drainage dues＂ but the effect is not good enough. Considering the good exampies, internationally speaking, tax collection can solve the problems in the system of fee collection;furthermore there are other advantages such as prevention level and orientation. However, the tax collection system is still incomplete. It attempts to change fee collection system into tax collection system to prevent water pollution.

关 键 词：水污染 排污收费 弊处 水污染税 

分 类 号：X196[环境科学与工程—环境科学] F812.42[经济管理—财政学]