| 我国水污染税构想 |
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| 引用本文： | 胡刚. 我国水污染税构想[J]. 贵州警官职业学院学报, 2001, 0(2) |
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| 作者姓名： | 胡刚 |
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| 作者单位： | 贵州人民警察学院经济法教研室 贵州贵阳５５０００５ |
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| 摘 要： | 在市场经济条件下,必须更多地运用税收手段促进水资源保护和水污染治理,开征水污染税很有必要。我国制定水污染税应遵循“污染者付费”、“专税专用”的原则。
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| 关 键 词： | 环境税 排污收费 水污染 |
A Conception of Tax on Water Pollution |
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| HU Gang. A Conception of Tax on Water Pollution[J]. Journal of Guizhou Police Officer Vocational College, 2001, 0(2) |
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| Authors: | HU Gang |
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| Abstract: | Under the market economy condition, more taxation means should be applied for protection of water resourses and water pollution control, so it is necessary to put a tax on water pollution. We should abide by the principles such as "paid by polluter", "special tax for special use"when formulating the tax on water pollution. |
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| Keywords: | tax on environment sewage charge water pollution |
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