【摘要】：本文介紹了我國(guó)排污收費(fèi)制度的理論基礎(chǔ),并從正反兩個(gè)方面詳細(xì)評(píng)價(jià)了該制度在我國(guó)的現(xiàn)狀。同時(shí)進(jìn)一步比較了排污費(fèi)和排污稅二者之間的異同,研究表明盡管排污費(fèi)與排污稅在本質(zhì)上有共通之處,但是通過(guò)對(duì)比兩者在設(shè)立程序、審批部門、征收主體、征收對(duì)象、資金使用、與經(jīng)濟(jì)發(fā)展的關(guān)系、執(zhí)行力度以及是否無(wú)償?shù)确矫娴奶卣?可發(fā)現(xiàn)兩者存在一定的差異,排污費(fèi)在征收對(duì)象和資金使用方向上更為明確,而排污稅則在征收主體和執(zhí)行力度方面更占有優(yōu)勢(shì),兩者各有所長(zhǎng)。最后文章針對(duì)排污費(fèi)改稅過(guò)程中可能遇到的瓶頸難題進(jìn)行闡述,如排污收費(fèi)的費(fèi)率與稅率的轉(zhuǎn)化、污染排放與稅基的聯(lián)系、稅目確定、征收方式的制定、減免稅收政策的制定等,并對(duì)現(xiàn)行排污費(fèi)的自我完善措施提出政策建議。
[Abstract]:This paper introduces the theoretical basis of the sewage charge system in China, and evaluates the present situation of the system in China from the positive and negative aspects. At the same time, the similarities and differences between sewage charges and sewage taxes are further compared. The research shows that although sewage charges and sewage taxes have similarities and differences in nature, by comparing them in establishing procedures, approving departments, levying subjects, and collecting objects, The relationship between the use of funds and economic development, the strength of implementation and whether the two are unpaid can be found to have certain differences, and sewage charges are more clear in terms of the object of collection and the direction of the use of funds. The pollution tax is more advantageous in the subject of collection and enforcement, the two have their own strengths. In the end, the paper expatiates on the bottleneck problems that may be encountered in the process of changing pollution charges into taxes, such as the conversion of sewage charges and tax rates, the relationship between pollution emissions and tax bases, the determination of tax items, and the formulation of collection methods. The formulation of tax relief policy, and suggestions on self-improvement measures of current sewage charges are put forward.
【作者單位】： 天津市環(huán)境保護(hù)科學(xué)研究院;
【分類號(hào)】：X196

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本文編號(hào)：2138009