| 我国排污收费制度及其立法评析 |
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| 引用本文： | 李慧玲.我国排污收费制度及其立法评析[J].中南林业科技大学学报(社会科学版),2007,1(2):59-63. |
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| 作者姓名： | 李慧玲 |
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| 作者单位： | 湖南师范大学法学院,湖南长沙410081 |
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| 摘 要： | 我国现行的排污收费制度与改革前相比有了明显的进步,但仍然存在许多不完善之处.一方面,我们应在一定范围内实行排污费改税,另一方面应对现行的排污收费制度的立法加以修订和完善,使之符合社会环境可持续发展的需要.
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| 关 键 词： | 排污收费制度 缺陷 完善 排污税 排污收费制度 立法评析 Charge Pollution System Study Commentary 环境可持续发展 社会 修订 费改税 范围 完善 存在 改革前 |
| 文章编号： | 1673-9272(2007)02-0059-05 |
| 修稿时间： | 2007年5月8日 |
A Commentary and Analtical Study of the System of Levying Pollution Charge and It's Legislation in China |
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| LI Hui-ling.A Commentary and Analtical Study of the System of Levying Pollution Charge and It''''s Legislation in China[J].Journal of Central South University of Forestry & Technology(Social Sciences),2007,1(2):59-63. |
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| Authors: | LI Hui-ling |
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| Abstract: | In comparison with that before the reform,the system of levying pollution charge in China has made much progress.Nevertheless,there are still a lot of defects in it.On one hand,we should transform the legal system from pollution charge to pollution taxation in a few fields;On the other hand,we should reform and perfect the system of levying pollution charge in China in order to meet the needs of the sustainable development. |
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| Keywords: | System of Levying Pollution Charge defects pefect pollution paxation |
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