摘要
当下我国对于雾霾治理可参考的法律途径集中于大气污染防治法和环境保护法等,缺乏具体措施的运用。通过域外经验的学习,各国的税法体系逐渐走向生态化和绿色化,针对具体污染物也规定了详尽的税收,我国雾霾治理也应当使生态税有所助力。在生态税体系的构建之中,应以污染源为基础,设立具体的税种,就我国雾霾污染的形成,应当设置二氧化硫排放税、尾气排放税、工业污染税以及焚烧垃圾税,从源头上防控污染。
Legal means in controlling haze pollution in China are＂Law of the People＇s Public of China on the Prevention and Control of Atmospheric Pollution＂and＂ Environmental Protection Act＂. In light of foreign experiences,we found tax system in every country becomes ecological and green,and detailed taxes for specific pollutants were set,our country should give play to the eco- tax. As for the establishment of eo- tax system,we should set specific taxes. Such as＂Sulfur dioxide emissions tax＂,＂Vehicle emissions tax＂,＂Industrial pollution tax＂and ＂Burning garbage tax＂to control pollution.
出处
《鸡西大学学报（综合版）》
2016年第10期53-57,共5页
JOurnal of Jixi University:comprehensive Edition
关键词
雾霾
污染物
生态税
治理
haze pollution
pollutants
ecological tax
control
