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目前我国采取的环境排污收费制度自身存在着一定的局限性,使环境治理的目标难以达到,所以使我国的环境收费制改为收税制成为一种迫切的需要。本文通过对排污收费制度存在的局限性分析,阐述了排污收税制度的优越性,并进一步对完善环境税收制度提出了构想。
At present, China’s environmental sewage charging system itself has its own limitations, so that the goal of environmental governance is difficult to achieve, so that our country’s environmental charging system into a tax system has become an urgent need. Based on the analysis of the limitation of the sewage charging system, this paper expounds the superiority of the sewage tax collection system and puts forward the conception of perfecting the environmental taxation system.