| 略论排污税的可行性 |
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| 引用本文： | 梁江涛.略论排污税的可行性[J].环境导报,1999(4):23-24. |
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| 作者姓名： | 梁江涛 |
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| 作者单位： | 江苏省阜宁县环境监理大队!阜宁，224400 |
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| 摘 要： | 针对有关改排污费为排污税的建议，提出排污税应采取国家出售排污权的形式由环境保护行政主管部门负责征管，并从排污税的特点、税率的制定及其与现行环境法律制度的关系等方面，说明排污税的可行性。
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| 关 键 词： | 排污税 排污权出售 征管部门 环境保护 |
The Possibility of Pollution Tax |
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| Liang,Jiangtao.The Possibility of Pollution Tax[J].Environment Herald,1999(4):23-24. |
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| Authors: | Liang Jiangtao |
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| Institution: | Liang Jiangtao |
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| Abstract: | Changed from pollution charge, pollution tax should use the style which state taled the pullution rights and environmenal administration levied. From the feature, tax rate of pollution tax and the demands of environmental laws, the possibility of pollutdri tax wer discussed. |
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| Keywords: | Pollution tax Pollution rights sale Levying department |
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