排污费与排污税的比较研究
发布时间：2018-07-22 16:08
【摘要】：本文介绍了我国排污收费制度的理论基础,并从正反两个方面详细评价了该制度在我国的现状。同时进一步比较了排污费和排污税二者之间的异同,研究表明尽管排污费与排污税在本质上有共通之处,但是通过对比两者在设立程序、审批部门、征收主体、征收对象、资金使用、与经济发展的关系、执行力度以及是否无偿等方面的特征,可发现两者存在一定的差异,排污费在征收对象和资金使用方向上更为明确,而排污税则在征收主体和执行力度方面更占有优势,两者各有所长。最后文章针对排污费改税过程中可能遇到的瓶颈难题进行阐述,如排污收费的费率与税率的转化、污染排放与税基的联系、税目确定、征收方式的制定、减免税收政策的制定等,并对现行排污费的自我完善措施提出政策建议。
[Abstract]:This paper introduces the theoretical basis of the sewage charge system in China, and evaluates the present situation of the system in China from the positive and negative aspects. At the same time, the similarities and differences between sewage charges and sewage taxes are further compared. The research shows that although sewage charges and sewage taxes have similarities and differences in nature, by comparing them in establishing procedures, approving departments, levying subjects, and collecting objects, The relationship between the use of funds and economic development, the strength of implementation and whether the two are unpaid can be found to have certain differences, and sewage charges are more clear in terms of the object of collection and the direction of the use of funds. The pollution tax is more advantageous in the subject of collection and enforcement, the two have their own strengths. In the end, the paper expatiates on the bottleneck problems that may be encountered in the process of changing pollution charges into taxes, such as the conversion of sewage charges and tax rates, the relationship between pollution emissions and tax bases, the determination of tax items, and the formulation of collection methods. The formulation of tax relief policy, and suggestions on self-improvement measures of current sewage charges are put forward.
【作者单位】： 天津市环境保护科学研究院;
【分类号】：X196
[Abstract]:This paper introduces the theoretical basis of the sewage charge system in China, and evaluates the present situation of the system in China from the positive and negative aspects. At the same time, the similarities and differences between sewage charges and sewage taxes are further compared. The research shows that although sewage charges and sewage taxes have similarities and differences in nature, by comparing them in establishing procedures, approving departments, levying subjects, and collecting objects, The relationship between the use of funds and economic development, the strength of implementation and whether the two are unpaid can be found to have certain differences, and sewage charges are more clear in terms of the object of collection and the direction of the use of funds. The pollution tax is more advantageous in the subject of collection and enforcement, the two have their own strengths. In the end, the paper expatiates on the bottleneck problems that may be encountered in the process of changing pollution charges into taxes, such as the conversion of sewage charges and tax rates, the relationship between pollution emissions and tax bases, the determination of tax items, and the formulation of collection methods. The formulation of tax relief policy, and suggestions on self-improvement measures of current sewage charges are put forward.
【作者单位】： 天津市环境保护科学研究院;
【分类号】：X196
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