【摘要】 合理利用资源,控制污染,保护生态环境,确保经济可持续发展是全球的共同愿望。在我国社会主义市场经济的建设中,应更多的使用税收政策来刺激正外部性,这就是建立环境税制。污染税在整个税收体系中越来越吸引人,不仅因为它能提供社会需要的资金来源,更重要的是它能矫正环境资源配置中的“市场失灵”,保护生态环境。要使污染税制既符合税制原则的要求,又能实现治污效果,主要从纳税人的认定、课税基础的选择、税率的确定这三大要素来进行设计。更多还原

【Abstract】 To make rational use of resources,control polluting and protect environment so as to ensure thesustained development of economy is our common aspiration. In the time we building the socialism MarketEconomy, taxing should play an important role in creating external economies. Pollution tax is becomingmore and more conspicuous in the tax system because it is an origin of revenue. It can, more importantly,rectify the "Market Failure" in environment resources allocation and protect the zoology surroundings.Three elements such as the definitiny of taxpayers, the choosing of tax bases and the certaining of tax rateare to be involved in designing the pollution tax so that it on be in conformity with the principle of taxingand prevent pollution.更多还原