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。
Under the market economy condition, more taxation means should beappiied 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 pollution', 'special tax for special use' when formulating the tax on water pollution.
出处
《辽宁公安司法管理干部学院学报》
2002年第4期31-32,共2页
Journal of Liaoning Administrators College of Police and Justice
关键词
环境税
排污收费
水污染
tax on environment, sewage charge, water pollution.
