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为改善和保护环境而征收环境税或环境费是很多国家都已经采纳的环境措施之一,我国也早已开征多种环境费,如排污费、倾倒费(适用于向海洋中倾倒废弃物)等,环境税的征收则很少,主要是矿产资源税。某些关于环境税利费的国内规章对进口产品也是适用的,对WTO的成员方而言,这些国内规章同时还要符合WTO的规则,不能负面影响进口产品的进口和销售,所以了解国际贸易规则对国内税费规章的要求不但有利于我国更有利地利用征收环境税费保护环境,同时也能知晓和理解我国的出口产品在其他国际市场上可能被要求支付环境税费的情况,从而能更加精心和科学地制定我们自己的环境税费制度。
Environmental tax or environmental fee levied to improve and protect the environment is one of the environmental measures adopted by many countries. Many environmental fees have also been introduced in our country such as sewage charges, dumping fees (for dumping wastes into the ocean), etc. , The collection of environmental taxes is very small, mainly mineral resources tax. Some domestic regulations on environmental taxes and fees also apply to imported products. For WTO Members, these domestic regulations must also comply with the WTO rules and can not negatively affect the import and sale of imported products. Therefore, it is important to understand the rules of international trade The requirements of the domestic tax and fee regulations will not only help our country to make more effective use of environmental taxes and fees to protect the environment, but also be able to understand and understand the situation that our export products may be required to pay environmental taxes and fees in other international markets, Carefully and scientifically formulate our own environmental tax system.