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                                        水污染税征收的必要性分析

                                        时间:2016-02-17 来源:未知 作者:傻傻地鱼 本文字数:2688字

                                          第三章 水污染税征收的必要性分析

                                        星云棋牌官网下载   BENWENZAIDAOLUNBUFENDUISHUIWURANSHUIZHENGSHOUDEYIYIJINXINGLEJIANDANDECHANSHU,BENZHANGJIANGDUIZHEIYINEIRONGJINXINGSHENRUXITONGDELUNSHU,TICHUSHUIWURANSHUIZHENGSHOUSHISHIFENBIYAODE。

                                          DIYIJIE PAIWUFEIZHIDUCUNZAIQUEXIAN。

                                          PAIWUSHOUFEIZHIDUSHIZAIHUANJINGWENTIBUDUANEHUA,CHENGWEIZUAIWOGUOHEXIEFAZHANDEQINGKUANGXIATICHUDE。MUQIANPAIWUFEISHOUFEIFANWEIBAOKUOFEISHUI、FEIQI、FEIZHA、ZAOSHENG、FANGSHEXINGWUZHI,HEJISHOUFEIXIANGMUDADAOJIBAIXIANG,DANSHISUIZHEWOGUOJINGJISHEHUIDEBUDUANFAZHAN,XIANXINGDEPAIWUFEIZHIDUCUNZAIDEWENTIKAISHIBUDUANDETUXIAN,YIWUFASHIYINGHUANJINGXUQIU。

                                          YI、PAIWUSHOUFEIBIAOZHUNGUODI。

                                          WOGUOXIANXINGDEPAIWUFEISHOUFEIBIAOZHUNYUSHANGSHIJI80NIANDAIZHIDING,2003NIANJINXINGLEDIAOZHENG,2015NIAN6YUEYOUCHUTAIXINGUIDING。SUIRANPAIWUFEIZAIWUSHUIZHILIHUANJINGBAOHUDENGFANGMIANFAHUILEWUYONGZHIYIDEZUOYONG,DANMUQIANDESHOUFEIBIAOZHUNSIHUYIBUNENGMANZUDANGQIANJIANPAIDEXUYAO。YIBENWENYANJIUDEFEISHUIPAIFANGWEILI,2010NIAN,QUANGUOPAIWUFEIJIEJIAORUKU177.93YIYUAN,QIZHONGPAIWUFEIWUSHUISHOURU22.382YIYUAN,ZHANPAIWUFEIZONGSHOURUDE12.58%,YUANDIYUFEIQILEIDE78.24%.

                                        星云棋牌官网下载   YI2010NIANWEILI,2010NIANWUSHUIZHILIXIANGMUBENNIANWANCHENGTOUZI396.98YIYUAN,QIZHONGZHILIFEISHUITOUZIE129.55YIYUAN。

                                        星云棋牌官网下载   TONGGUODUIBI,KEYIFAXIAN:SHOUXIANJIAONAPAIWUFEIDEDANWEISHULIANGZHUNIANXIAJIANG,DANSHIGONGYEFEISHUIZESHUYUJIAOTISHANGSHENGZHONG,JIANPAIXIAOGUOBINGBUMINGXIAN;TONGSHIPAIWUFEISHOURUZONGE(FEISHUI、FEIQI、ZAOSHENGYIJIWEIXIANWU)XIANGBIWUSHUIZHILITOUZIEGENBENWUFAMANZU,RUOSHIZAIKAOLVCHENGSHISHENGHUOWUSHUIPAIFANGJISUOXUZIJIN,PAIWUSHUIWUSHUISHOURUYUWUSHUIZHILITOUZIEJIANGXINGCHENGJUDADEZIJINLAIYUANQUEKOU。

                                          ER、PAIWUFEIZHENGSHOUFANWEIXIAZHAI。

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                                        星云棋牌官网下载   CONGBIAOZHONGKEYIKANCHU:YIFANGMIANSHENGHUOWUSHUIZHANFEISHUIPAIFANGLIANGDEBILIYUANYUANDAYUGONGYEFEISHUIDEZHANBI;QICIZI 2010-2013 NIANJIN 4 NIANJIAN,SHENGHUOWUSHUIDEPAIFANGLIANGBUDUANBUDUANSHANGSHENG,ERGONGYEFEISHUIDEPAIFANGZEXIANGDUIJIANSHAO。SHENGHUOWUSHUIHENDAYIBUFENLAIYUANYUJUMINQUNTISHENGCHANXIAOFEIHUODONG,YINCIJINJINKAOLVQISHIYEDANWEIDEPAIWUSHOUFEIYIJINGBUNENGMANZUSHEHUIXIANSHI。SHUJUSHUOMINGSHENGHUOFEISHUISHIQUANGUOFEISHUILAIYUANDEYIGEZHONGYAOZUCHENGBUFEN,XIANXINGPAIWUFEIZHIDUMINGXIANWUFASHIYINGXINDEWURANYUAN,YINCIZHILISHENGHUOFEISHUIYIJINGCHENGWEIZHILIWUSHUIDEZHONGYAOHUANJIE。

                                        星云棋牌官网下载   SAN、SHOUFEICHENGXUFUZA、ZHENGSHOUGANGXINGBUZU。

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                                          JIASHEZHENGFUHUANBAOBUMENDUISHENBAOZHECHANSHENGZHIYI,ZEHUANBAOBUMENXUYAOZHONGXINSHOUJIHEDINGXINXI,BUJINSHIDUISHENBAOZHEGONGZUODEFOUDUI,DUIHESHIZHEYUSHENBAOZHEDOUSHIHAOSHIHAOLI。RUOWANQUANXIANGXINSHENBAOZHESHENBAODEPAIWULIANG,ZEKENENGHUIZAOCHENGPAIWUZHEXUJIASHENBAOERZAOCHENGPAIWUFEILIUSHI,JINERXINGCHENGPAIWUFEIZHENGSHOUGENGJIABUTOUMING。JISHIZAIHEDINGHOUFAXIANKUANXIANGLIUSHI,YEMEIYOUQIANGYOULIDECHENGFAXINGJIZHI,CONGERXINGCHENGHUANBAOBUMENDEXIEDAIXINLIYIJIPAIWUZHEDEJIAOXINGXINLISHENZHIDUIPAIWUZHEXUJIASHENBAODENGXINGWEISHIERBUJIAN,CONGERJIAJULEPAIWUFEIZHENGSHOUDESUIYIXING,YEJIPAIWUZHEZHIZAOXUNZUDEJIHUI。

                                          DIERJIE ZHUNHUANJINGSHUICUNZAIQUEXIAN。

                                        星云棋牌官网下载   MUQIANWOGUOSHEJISHUIWURANDESHUISHOUZHENGCEBINGBUDUO,DANSHIGUANYUHUANJINGZIYUANBAOHUDEYIXIEJUTITIAOKUANZAIZIYUANSHUI、CHENGZHENTUDISHIYONGSHUI、QIYESUODESHUI、ZENGZHISHUIDENGYOUSUOSHEJI。

                                          YI、ZIYUANSHUI。

                                          WOGUOYU1984NIANKAIZHENGZIYUANSHUI,1986NIANHE1994NIANJINXINGLELIANGCIGAIGE,XIANXINGSHIYONGDEZIYUANSHUIYU 2011 NIAN 9 YUE 30 RIKAISHISHISHI,ZHENGSHUIDUIXIANGBAOKUOYINGSHUIKUANGCHANPINHESHENGCHANYAN。ZIYUANSHUISHIXINGCHABIESHUIECONGLIANGZHENGSHOU,ANZHAOZIYUANSUOCHUDEDILIWEIZHI、KAICHANTIAOJIAN、ZIYUANDENGJIDENGBUTONGQUEDINGBUTONGSHUIE,CHANSHENGZIYUANJICHASHOURU,JIBAOZHENGWENDINGDECAIZHENGSHOURU,YOUKEYICUJINQIYEGONGPINGJINGZHENG、NASHUIRENJIEYUEZIRANZIYUANDENG。XIATUSHUJUXIANSHI:2004NIANZHI2013NIANZHEI10NIANJIAN,WOGUOZIYUANSHUISHUISHOUZONGTISHANGZHUNIANSHANGSHENG,YOUQISHI2011ZHI2012NIANSHANGSHENGXIANZHU;CIWAIZIYUANSHUIZHANSHUISHOUZONGSHOURUDEBIZHONGZHENGTISHANGSHENG,SUIRANGEBIENIANFENCHUXIANXIAJIANGCHIPINGDEZHUANGTAI,DANZHENGTIDUIWOGUODESHUISHOUSHOURUZUOCHULEYIDINGDEGONGXIAN。

                                          我国资源税在节约资源、保护环境方面起到了积极的作用,但是仍存在征收范围过窄问题。目前我国资源税对应加以保护的水资源、森林资源未纳入范围,尤其是目前水资源严峻的情况下,不利于资源的保护和可持续发展。财政部表示:"未来将扩大征收范围,水资源必然包含其中。"
                                          
                                          二、城市维护建设税。

                                        星云棋牌官网下载   XIANXINGDECHENGSHIWEIHUJIANSHESHUIZHIDINGYU 1985 NIAN,TONGNIANZHENGSHIZHIXING,2010 NIAN 12 YUE,WOGUODUIWAIZIQIYEKAISHIZHENGSHOUCHENGSHIJIANSHEWEIHUSHUI。CHENGSHIWEIHUJIANSHESHUIZAIWOGUOSHIYIGEBIJIAOXINDESHUIZHONG,SUOZHENGDEDESHUIKUANZHUYAOYONGYUZAOLINLVHUA、CHENGSHIDAOLU、QIAOLIANG、HUANJINGWEISHENGYIJILUDENG、GONGRE、GONGGONGXIAOFANGDENG,ZHENZHENGZUODAOLEZHUANKUANZHUANYONG,DUICHENGSHIGONGGONGSHIYEHEGONGGONGSHESHIDEWEIHUJIANSHECHOUJIZIJINQIDAOLEZHONGYAODEZUOYONG。

                                          2004 ZHI 2013 NIAN,CHENGSHIJIANSHEWEIHUSHUISHOURUZHUNIANSHANGSHENG,KAOLVWAIZIQIYEKAISHIZHENGSHOUCHENGJIANSHUI,QIZHONG 2011 NIANSHANGSHENGDEFUDUZUIDA。DANSHICHENGJIANSHUIZHANSHUISHOUSHOURUDEBIZHONGQUESHIBODONGDE,BINGQIEZHANBIXIANGDUIJIAOXIAO,QISHOURUGUIMOYIBUNENGMANZURIYIZENGZHANGDEZIJINXUQIU。LINGWAI,CHENGJIANSHUIYUQITASHUIZHONGBUTONG,SHISUITONGZENGZHISHUI、XIAOFEISHUI、YINGYESHUI"SANSHUI"ZHENGSHOUHEJIANMIAN,SHIYIZHONGFUJIASHUI。DANG"SANSHUI"CHUYUFEIHUANBAOFANGMIANJIANMIANSHUISHOUSHI,CHENGJIANSHUIYEHUIXIANGYINGDEJIANMIAN,CHENGJIANSHUISHEZHIDEMUDEJIUWUFADACHENG。

                                          SAN、XIAOFEISHUI。

                                        星云棋牌官网下载   XIAOFEISHUIDEZHUYAOZUOYONGSHIYOUHUASHUIZHIJIEGOU,BAOZHENGCAIZHENGSHOURU,TONGSHIZAIYIDINGCHENGDUSHANGXUERUOHEHUANJIEPINFUCHAJUHESHEHUIFENPEIBUGONG。CIWAIOECDGUOJIAJILIANHEGUODENGGUOJIZUHEKAISHIKAOLVXIAOFEISHUIDEHUANBAOGONGNENG,TICHU"LVSESHUIZHI"GAIGE。QIZHONGGUANYULVSESHUIZHIGOUJIANDETUJINGZHONGYOUYITIAOZHICHU,TONGGUOYINJINYUHUANJINGMUBIAOXIANGYIZHIDEXINXIAOFEISHUIZHONGHUOKUODAXIANXINGXIAOFEISHUIDESHUIJI,LAITIGAOWURANCHANPINHUOWURANGUOCHENGDESHEHUICHENGBEN。

                                          ZAILVSESHUIZHIERDUICHANGYIXIA,XUDUOGUOJIAKAISHIZHENGSHOUYUHUANJINGXIANGGUANDEXINXIAOFEISHUI,SHUIJIBAOKUONENGYUAN、JIDONGCHE、WURAN(KEDULIANGDESHUIDEPAIFANG、FEIDIANYUANSHUIWURANDENG)DENG。

                                          WOGUOXIANXINGXIAOFEISHUI14SHUIMUZHONG,YOUBUFENYESHICONGBAOHUHUANJINGDEJIAODUSHEZHIDE,BIRUBIANPAOJIYANHUO、QIYOU、CHAIYOU、XIAOQICHE、CHENGPINYOU、MUZHIYICIXINGKUAIZIHESHIDIMUBAN,JUNJUYOUHUANBAODEXIAOYING。2015NIANZAIYUANYOUDEJICHUSHANGKUODALEZHENGSHUIFANWEIZENGJIALEDIANCHIHETULIAO。SUIRANWOGUODEXIAOFEISHUIJIENENGHUANBAODEGONGNENGBUDUANZENGQIANG,DANSHIZAIJIENENGHUANBAOFANGMIANRENGCUNZAIQUESHIBUZU,YOUHENDADEGAIJINKONGJIAN,XUDUOGAOHAONENG、GAOWURANCHANPINBINGWEINARUXIAOFEISHUIFANCHOU,ZHENGSHUIFANWEIJIAOZHAI。

                                          BIRUDUIHUIDUISHUIZIYUANZAOCHENGWURANDEHANLINXIYIFEN、NONGYAODENG。

                                          DANCONGZONGTISHANGKAN,YISHANGSANGESHUIZHONGDUIYUHUANJINGZHILI、SHUIHUANJINGDEBAOHUJUNCHANSHENGLEYIDINGDEXIAOGUO,DANSHISUIZHEXIANSHISHEHUIBUDUANDEFAZHANQIANJIN,DANYIGUDINGDESHUIZHIYIWUFAMANZUXUYAO,QUEFAZHENDUIXINGHELINGHUOXING。

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