环境税费制度

第三章全面评述了中国环境税费制度的现状与缺陷。我国最为成熟的排污收费制度又有新的突破，但仍存在不足；

The third chapter comments on the status quoes and defects of environmental tax regulations in China .

本文分析了我国现行环境税费制度的不足主要是费挤税等问题，提出通过开征环境税等来加以完善的建议。

This article points out that major problems in the current environmental taxation system , and proposes an establishment and improvement of environmental tax for fee system in China .

分别介绍了我国环境相关税费制度的发展历程和当前发展现状。

It first introduced the process of environment taxes and current developing status .

第四章对构建我国环境税费法律制度进行了构想。

The fourth part of our environment for the establishment of a tax law of the concept of our environment .

我国现行绿色税收存在着许多问题，现行环境资源税费制度已不适应可持续发展观的要求，亟待改进和完善。

Since a lot of problems exist in the current green tax in China , the current tax system for environmental resources cannot meet the requirements of the view of sustainable development , which shall be urgently solved and perfected .

本文着重探讨了消费领域环境税费在制度设计中需要考虑的四个方面：分配效应、区域收费规避、收费设定权与征收管理，并探讨了相应的保障手段。

This paper focuses on the four aspects of the system design of environmental fees of consumption : the distribution effect , the regional fee avoidance , the legislative rights of the fee , and the collection and management . Corresponding protection means are also discussed .

进而从我国环境问题的现状和保护环境的税费制度现行情况两方面分析我国环境税制改革的背景。

Then discuss the background of the environmental tax reform from the two aspects of environmental issues status and environmental protection tax system status .

其环境立法主要包括环境许可制度、环境效益评估制度和环境税费制度。

Environmental legislation in the two countries includes system of environmental permission , system of environmental benefit evaluation , and system of environmental taxation and fee .