水污染税

第三、提出开征水污染税的建议。

Thirdly , the proposed levy of water tax .

我国水污染税构想

A Conception of Tax on Water Pollution

征收水污染税的设想

Conceptions of Levying Water Pollution Tax

开征新的环境税税种应该包括：水污染税、大气污染税、垃圾税、噪音税等。

The introduction of new environmental taxes should include : tax water pollution , air pollution tax , garbage tax , noise tax .

征收水污染税可以有效保护农村水环境，保障农民的饮水安全，维护广大农民的切身利益。

Water pollution tax can be levied effectively protect water environment , drinking water security safeguard farmers and safeguard the vital interests of farmers .

我国制定水污染税应遵循污染者付费、专税专用的原则。

We should abide by the principles such as " paid by polluter ", " special tax for special use " when formulating the tax on water pollution .

现阶段建议调整税法中与环境保护的税种，开征如大气污染税、水污染税、固体废弃物税、噪音税等环境税的新税种：确定税收优惠政策等方面来完善我国环境税立法。

At present proposal to adjust tax system and environmental protection of imposing taxes , such as air pollution tax , water pollution tax , solid wastes , the tax a tax for environmental assessment of the new taxes , to determine the policies to improve our environment tax legislation .

水资源污染税的征税对象是在我国境内排放污水的单位和个人，采用行业差别的比例税率，在排放阶段进行征收。

The tax collection targets were the units and individuals who used water resources and polluted in our country .

新《水污染防治法》对我国治理农村水污染起了良好的保障作用，但是该法并未涉及水污染税制度。

New " Water Pollution Control Act ," Water Pollution in China in the rural areas played a good deal of protection , but the law does not address water pollution tax .