我国现行排污收费制度的法律分析

环境污染是当今世界各国共同面临的一个难题。对环境污染的有效预防和治理,是一个高度综合、高度复杂的问题,涉及到污染的防治和生态的恢复,并且和人类的生产方式、生活方式、价值观念、管理体制、政策法律息息相关。随着我国经济的快速发展,环境污染问题也日趋严重。为了有效控制排污行为、保护环境资源,我国自上世纪70年代后期开始实施排污收费制度,在环境污染治理上取得了显著的效果。从法律层面上对我国排污收费制度的建立和发展过程以及现行排污收费制度基本内容进行深入分析,可得出排污收费制度实质上是一种“准排污税”。

Juridical Analysis of the Charge System of Drain Contamination

Environmental pollution is a common problem that every country in the world encounters nowadays.The effective prevention and cure of the pollution is a highly competitive and complicated problem,which involves the prevention of the pollution and recon version of ecology,and also closely connects to the way people produce and live,their valuation,administrative system,policy and law.With the rapid development of our country's economy,the environmental pollution has become more and more serious.In order to control pollution emission and protect environment resource effectively,the System of Charge On Pollution Emission(SCOPE) began to put in practice in the late 70's in the last century in our country,by which remarkable effect in the cure of environment has been achieved.This thesis will make a formulation on the building and developing process of our country's SCOPE,and a juristic analysis on every aspect from its content to its character,which will point out that the SCOPE of our country,is in essence a kind of tax on pollution emission.