【摘要】 随着水污染问题的日益严重 ,世界各国 ,尤其是西方一些发达国家 ,纷纷采取措施来保护水环境 ,改善水质。在诸多的保护措施中 ,征收水污染税已被证明是一种行之有效的新举措。在我国 ,水环境污染已相当严重 ,加剧了水资源的供需矛盾。因此 ,借鉴国外先进经验 ,开征水污染税 ,在不断完善防止水污染的法律法规的同时 ,充分发挥税收杠杆的调节作用 ,是我国治理和保护水环境的有效途径。更多还原

【Abstract】 Along with the increasingly serious water pollution,the measures for improving water quality are widely taken in the world,especially in the westem countries,among which levying water pollution tax is the effective act proved by the practice Taking internationally advanced experience as reference to levy water pollution tax to bring revenue lever into full play of regulation is the effective way for administering and protecting warer environment更多还原