提高法律地位 强化征收力度 ——谈排污费费改税的必要性

阐述了我国排污收费制度的现状和发展趋势，针对当前排污费征收工作中遇到的问题，提出了排污费费改税的必要性。指出，在我国实行排污费费改税的条件已经具备，应当把排污收费制度的改革提高到作为我国社会经济可持续发展长期战略的一个组成部分的高度来认识和考虑。

The Necessity: From Pollution Chargeto Pollution Tax

The state and trend of Chinese pollution charge system was discussed. In accordance with the issues disclosed in the pollution charge levy, it expounded the necessity to transfer pollution charge into pollution tax. Also, it put forward that we must take the pollution charge system reform as the important part of sustainable development, because the reform factors had qualified.