国外水污染税征收实践与经验借鉴  

Practice of Water Pollution Tax in Foreign Countries and Its Reference for China

作　　者：王丹舟[1] 许佳仪 张晓耕[1] 

机构地区：[1]暨南大学管理学院,广东广州511400

出　　处：《生态经济》2017年第6期191-195,共5页Ecological Economy

基　　金：国家社会科学基金重点项目"生态补偿导向的环境会计研究"(14AZD068);广州区域低碳经济研究基地资助项目

摘　　要：第十二届全国人大常委会第二十二次会议对《中华人民共和国环境保护税法(草案)》进行了初次审议,我国将征收环境保护税。水污染税属于环境保护税的四大税种之一。论文以国外有丰富水污染税征收经验的丹麦、俄罗斯、法国、荷兰、德国为例,从立法历程和政策要点两个角度对五国的水污染税进行介绍,在此基础上进行经验分析,据此提出对我国水污染税征收的建议。The twenty-second session of the Standing Committee of the Twelfth National People＇s Congress has considered thePeople＇s Republic of China Environmental Protection Tax Law （Draft） for the first time, which means that China will levyenvironmental protection tax. As is known to all, water pollution tax is one of the four major categories of environment protectiontaxes. Based on the rich experience in levying water pollution tax in Denmark, Russia, France, Holland and Germany, we introducethese five countries＇ water pollution tax from the aspects of the legislative process and the comparison of policies. Furthermore,empirical analyses are also carried out. Last but not least, we put forward our suggestions on China＇s levying on water pollution tax.

关 键 词：水污染税 国际经验 建议 

分 类 号：F812.42[经济管理—财政学]