排污税

关于排污税规制的研究。

Study on the Sewage tax issues of the environmental regulation .

虽然理论上我们可以证明政府管制、排污税和排污权交易具有相同的效率，但在实际中运用效果有着很大的不同。

Although theoretically we can prove that government control and emission taxes and tradable emission permits have similar efficiency , they have big dissimilarity in practice .

第一部分说明了讨论排污税法律制度的理论和现实意义，以及论文的研究方法和主要观点。

The first part is about the introduction of the paper . It is about the theoretical and realistic meaning of pollution taxation , study method and main standpoint .

排污收费作为庇古税，它的征收会促使企业在成本压力下进行控制污染排放的技术革新。

Pollution charges as Pigovian tax will encourage enterprises to do technological innovation under the cost pressure .

第四章价格规制中的激励理论与政策。排污收费、环境税和环境补贴是价格规制激励的主要内容。

Chapter 4 deals with the incentive theory and policy in price regulations consisting of pollution charges , environmental taxation and environmental subsidy .

提出了资源税改革、排污费改排污税，构建以资源税、排污税为内容的我国绿色税收体系的政策建议。

Proposed the resources tax reform , reforming pollutants fees to pollutants tax , suggested our country green tax revenue policy system take the resources tax , pollutants tax as the content .

我国现行税制中有关的环境税收规定，如排污费、资源税、消费税、税收优惠以及税收征管等方面都存在诸多的不足。

At the measure of present tax system on related environment tax revenue in our country , for instance , the existence insufficiency of pollution discharge tax , resource tax , excise tax , tax revenue preferential policy , and the tax revenue collects and so on .

排污收费制度处于复杂的现实困境之中，成为了政府失败的一种表现，通过导入排污税法律制度，有望纠正政府失败和摆脱排污收费制度的现实困境。

The pollution taxation is a very important means that can correct the government failure and extricate from the realistic predicament .