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在市场经济条件下,必须更多地运用税收手段促进水资源保护和水污染治理,开征水污染税很有必要。我国制定水污染税应遵循“污染者付费”、“专税专用”的原则。
Under market economy conditions, we must make greater use of taxation measures to promote water resources protection and water pollution control. It is necessary to introduce water pollution taxes. China’s formulation of water pollution tax should follow the “polluter pays”, “special tax” principle.