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随着时代的进步,经济的快速的发展,我国的生态污染资源浪费的问题越来越严重,可持续发展理论也得到社会的日益广泛的认同,国家用税收来调控是的重要手段,开征环境税是一个必然的趋势,本文以环境税理论进行分析,环境税在国外的征收情况和我国现状和征税排污费的情况以及排污费在征管上存在的问题。
With the progress of the times and the rapid economic development, the problem of waste of ecological pollution resources in our country is getting more and more serious. The theory of sustainable development has also been increasingly recognized by the society. The state regulates taxes and levies as an important means to promote the environment Tax is an inevitable trend. In this paper, the analysis of environmental tax theory, environmental tax collection in foreign countries and the status quo in China and the situation of sewage charges and sewage charges in the collection and management problems.