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在我们国家,排污费虽在环境保护方面起到了一定的作用,但是缺乏强制性和规范性,难以达到治理环境污染的预期效果。环境税这种调节手段与传统的控制手段相比,不仅可以对减少污染产生持续的激励作用,还可以为环境保护筹集资金。本文从建立我国环境保护税制展开研究讨论,提出了构建我国环境保护税制的原则和思路。
In our country, although sewage charges play a certain role in environmental protection, it lacks the mandatory and normative nature and can hardly achieve the expected result of environmental pollution control. Compared with the traditional control measures, this kind of adjustment method of environmental tax can not only continue to encourage pollution reduction, but also raise funds for environmental protection. This article from the establishment of China’s environmental protection tax system to conduct research and discussion, put forward to build our country’s environmental protection tax principles and ideas.