摘要
我国现行的排污收费制度与改革前相比有了明显的进步,但仍然存在许多不完善之处。一方面,我们应在一定范围内实行排污费改税,另一方面应对现行的排污收费制度的立法加以修订和完善,使之符合社会环境可持续发展的需要。
In comparison with that before the reform, the system of levying pollution charge in China has made much progress. Nevertheless, there are still a lot of defects in it. On one hand, we should transform the legal system from pollution charge to pollution taxation in a few fields; On the other hand, we should reform and perfect the system of levying pollution charge in China in order to meet the needs of the sustainable development.
出处
《中南林业科技大学学报（社会科学版）》
2007年第2期59-63,共5页
Journal of Central South University of Forestry & Technology（Social Sciences）
基金
湖南省社科基金项目<环境税费问题研究>(编号:04ZC006)
关键词
排污收费制度
缺陷
完善
排污税
System of Levying Pollution Charge
defects
pefect
pollution paxation
