| 排污费改税法律制度探讨 |
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| 引用本文： | 易骆之 黄安国. 排污费改税法律制度探讨[J]. 时代法学, 2003, 1(1): 102-106 |
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| 作者姓名： | 易骆之 黄安国 |
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| 作者单位： | 湖南大学法学院，湖南大学法学院 硕士生 |
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| 摘 要： | 我国的排污收费制度已经不适应新世纪可持续发展的要求,如何利用税收来促进环保工作,建立环境税收法律制度,在费改税的大潮中,将排污费改为排污税,已成为当前我国面临的新课题。在分析排污收费制度现状的基础上,结合国外排污税征收的实践,对我国建立排污税法律制度进行探讨。
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| 关 键 词： | 排污费 排污税 法律制度 |
A Probe into Transforming the Legal System from Pollutants- discharge Fee to Pollutants- discharge Tax |
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| Yi Luozhi Huang Anguo. A Probe into Transforming the Legal System from Pollutants- discharge Fee to Pollutants- discharge Tax[J]. Presentday Law Science, 2003, 1(1): 102-106 |
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| Authors: | Yi Luozhi Huang Anguo |
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| Affiliation: | Yi Luozhi Huang Anguo |
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| Abstract: | The fee collection of pollutants discharge in China does not meet the Sustainable Development of the coming century . How to apply the tax policy of environmental protection and how to constitute China's environmental - tax legal system is becoming a new question for study. Based on the present system of pollutants - discharge fee collection, this article probes into the legal system of pollutants - discharge tax in the light of foreign policies on environmental tax. |
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| Keywords: | Pollutants - discharge Fee Pollutants - discharge Tax the Legal System |
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