摘要
排污费改革为环境税是环境保护领域的重大课题,环境税开征必须充分协调好与环境保护制度之间的关系。为协调与环境污染总量控制等环境行政管控制度的关系,应注重加强环境税的合作征管和联合执法,为行政管控提供较为顺畅的信息机制。为协调与排污权交易等环境经济制度的关系,应加强成本效益分析,妥善分配部门间权力与利益,并根据经济社会发展情况处理好地区发展和结构性配置等问题。
The transformation from pollution charge to environmental taxation is the great topic in the field of environmental protection. In order to coordinate environmental taxation and pollution gross control system, the cooperative assessment and joint administration of law should be strengthened to provide smooth information mechanism for gross control system. In order to coordinate environmental taxation and pollution rights trading, the legislators should pay more attention to cost-benefit analysis on tax rate and trading price, and deal with other problems including regional development and structural collocation.
出处
《中国环境管理干部学院学报》
CAS
2012年第4期37-39,81,共4页
Journal of Environmental Management College of China
基金
中国法学会部级法学研究重大课题<经济发展方式转变中的法律问题研究>(CLS[2011]A02)
关键词
环境税
排污费
环保制度
总量控制
排污权交易
environmental taxation
pollution charge
environmental protection system
grosscontrol
