污染税

开征环境污染税的理论和现实思考

The theoretical and realistic thought on collecting environmental pollution tax

可持续发展下的最优消费污染税分析

Optimal Consumption Pollution Taxation Analysis in an Open Economy

试析我国开征包装污染税的经济学意义

On the Economical Meaning of Taxation of Packaging Contamination

通过对污染税的经济学分析可以看出其较强的治理效果。

Economic analysis displays its effectiveness in tackling pollution .

第三、提出开征水污染税的建议。

Thirdly , the proposed levy of water tax .

试论开征污染税治理环境污染汽车排放污染及其电控简析

Taxation on Pollution Emission to Protect Environment Emission Pollution of Auto and Electric Control

污染税具有其它治污方法所无可比拟的优越性，在各种治污方法中独具特色。

Compared with other approaches , it has an unparalleled advantage and distinct characteristics .

我国水污染税构想

A Conception of Tax on Water Pollution

对污染税的经济学分析

An Economic Analysis of Pollution Tax

征收水污染税的设想

Conceptions of Levying Water Pollution Tax

第二阶段实行排污费的彻底费转税改革，开征环境污染税。

In the second period , environment contamination tax needs to be implemented to replace pollute-discharge fee .

从环境税制国际实践看我国污染税制度建设

Review on the Construction of Pollution Tax System based on the International Practice of Environment Tax System

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 .

直接污染税是基于刺激的环境税种，将污染物的排放量作为计税依据，只有污染者是征收对象，因此符合污染者付费的征收原则。

Direct pollution tax is based on stimulating environment taxes conforming to the polluter-pays principle , only the polluters are levied .

另外置于正在考虑中的是，要求企业公开编制他们分享环境资源的清单，并且征收污染税。

Also being considered are environmental requirements for companies planning to list their shares publicly , and a tax on polluters .

环境污染税既具有税收一般特征，又具有生态目的性、法定征收性的特征。

Besides general characteristic of revenue , environmental pollution tax also has its own special features as nature protecting objective and statutory levy .

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 .

在税收征税范围确定的情况下，税率是影响污染税征收效果的主要因素。

Taxation rate is the key factor to influence the utility of pollution taxation under the condition that the taxation levy scope is determined .

环境污染税是对破坏环境和污染环境的行为征税，提高以上应税行为的成本，达到限制污染、保护环境的目的。

Environment pollution tax is to levy on destroying and polluting environment , and improve its cost in order to limit pollution and protect environment .

首先，突破现有的立法指导思想，与市场经济体制相适应，包括加大对排污收费的诱导机制的运行力度以及在排污收费的发展模式上可逐步实施污染税；

First break through the existing guiding legislative ideology to keep pace with the market economic system , including emphasizing the use of the leading mechanism of it .

回首往事，解决这一问题的办法是显而易见的：加强监管以减少崩盘可能性，针对金融机构征收污染税以弥补崩盘带来的损失。

In retrospect , the solutions to this problem are obvious : stricter supervision to reduce the probability of blow-ups and institution-specific pollution taxes to cover their cost .

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 .

征收污染税和制定直接污染处理标准这两项最常见的环境政策对一国出口产品的价格数量及国际收支将产生不同的影响；

The sixth chapter will employ the specific environmental policy , that is , pollution tariff and direct pollution disposal and make an assay of the effect on exporting of one country .

20世纪70年代以来，西方国家开征了诸如污染税、能源税、水税、噪音税等绿色税收进行环境管理。

Since the 1970s , the Western country has begun levying green taxes such as pollution tax , energy tax , water tax and noise tax to carry on the environmental management .

并在等弹性污染税效用函数下，得到了最优污染税率的解析解，该解析解综合考虑了社会环境因素以及企业财富因素。

Especially , with equi-elasticity utility function , the analytical solution of the optimal pollution taxation rate is obtained , which synthetically considers the factors of the environment and the enterprises ' wealth .

本文在确定了污染税的征收范围、纳税人以及税基等因素的情况下，研究了综合考虑环境因素以及企业财富因素的最优污染税率。

This paper research on the optimal pollution taxation rate in the condition that taxation levy scope , taxpayer and taxation base are determined , which synthetically considers the factors of the environment and the enterprises ' wealth .

德国现行的水资源税只有废水污染税，明确定义了征税对象，累进税率给纳税人提供一个适应的过程，并且鼓励纳税人减少对水资源的污染。

The existing water resource taxation in Germany only taxes the wastewater pollution . The revenue target is clear defined . Progressive tax rate provides the taxpayers an adjustment process . It also encourages taxpayers to reduce water pollution .

环境税收制度由来已久，起初只是狭义的污染税，它是英国经济学家阿瑟·庇古最先在《福利经济学》一书中提出来的，也被称为庇古税。

Environmental taxation system has a long history . Beginning with its narrow meaning which is pollution tax mentioned by British economist , Arthur Pigou , in The Economics of Welfare , that is the reason why it was called Pigovian Taxes .

要实现限塑的目标，从目前来看，在生产环节需要对生产商征收污染税，在销售环节需要确立塑料袋押金制；从长远来看，则需要寻求环保且低廉的替代品。

To achieve the purpose of " limiting plastic ", we need to impose pollution taxes on manufacturers from the current point of view and establish a deposit system for plastic bags in the marketing , and we must seek environment-friendly and low-cost alternatives in the future .