This thesis will make a formulation on the building and developing process of our country ' s scope , and a juristic analysis on every aspect from its content to its character , which will point out that the scope of our country , is in essence a kind of tax on pollution emission 从法律层面上对我国排污收费制度的建立和发展过程以及现行排污收费制度基本内容进行深入分析，可得出排污收费制度实质上是一种“准排污税” 。
We will deepen reform of prices for major resource products and charges for pollution emission , improve the system of taxes on resources , strengthen the system of compensated exploitation of mineral resources and accelerate the establishment of a mechanism for compensating for damage to the ecosystem 深化重要资源性产品价格和排污收费改革，完善资源税制度，健全矿产资源有偿使用制度，加快建立生态环境补偿机制。
We also decided to proceed with stage 2a of the harbour area treatment scheme , an expensive but essential piece of infrastructure to clean up the harbour s waters , subject to the community s agreement to full recovery of operating costs through the sewage charging schemes 我们已决定推行净化海港计划第二期甲工程，惟公众须同意藉排污收费计划支付污水设施的全部营运费用。这项工程造价不菲，但却是改善维港水质必要的基础设施。
Subsequent to the enactment of the sewage services ordinance and the two regulations detailing the scheme , viz the sewage services sewage charge regulation and the sewage services trade effluent surcharge regulation , the sewage charging scheme was implemented in april 1995 随污水处理服务条例及两项详述有关计划的规例即污水处理服务排污费规例和污水处理服务工商业污水附加费规例制定后，排污收费计划已在1995年4月开始实施。
Finally , through tracing the “ blue sky action ” of zhuzhou city in hunan province , and comparatively analyzing changsha zinc plant and west hunan zinc plant , we demonstrate that it is feasible for sustainable development to apply greening tax system in china 最后,通过对我国排污收费制度的分析评价,通过对湖南省株洲市的“蓝天行动”实施情况的追踪,通过对长沙锌厂和湘西锌厂的比较分析,实证了在我国通过税制绿化促进可持续发展是切实可行的。
The authors analyze feasibility to introduce environmental tax system in china in the context of economic transition and globalization of economy , and further discuss the advantages of environmental tax compared with command - control policy , pollution charges system , and emission trading . the authors conclude that the institutional arrangements and social economic conditions in china can not support the implementation of emission trading , the environmental policy should consider transform gradually from co - existence of charges and tax to mainly depends on environmental tax 从制度分析的角度剖析了环境税收制度相比于命令控制型政策排污收费制度和排污许可证制度的优势，从而从理论与实践两方面探讨了在中国进行环境政策创新，开征环境税收的重要意义，认为在短期内，排污权交易政策的制度条件尚不成熟，环境政策体系应该采取税费并存逐步过渡到以环境税收为主的方式。
Using stimulating reduction and collecting fund function ofpollution charges , using reduced pollution optimum cost method and sharing cost method , based on “ national total pollution charges site scheme ” , we drafted zhengzhou total pollution charges site scheme and collecting standard , and have gained the obvious effect 选择使用排污费刺激削减和筹集资金的功能，利用污染边际处理费用（成本）法和费用分摊法的原理，在国家总量排污收费试点方案的基础上，制定了郑州市总量排污收费试点方案和征收标准，实施后取得了显著成效。
This paper analyzes 9 essentials in trial collecting so2 emission charges based onthe relevant legislative policies , summarizes and analyzes the actual practices of collecting andusing so2 emission charges in power industry , and combining the status of power system reform , puts forward some recommendations about reasonably collecting and using so2 emissioncharges and prompting power plants to take measures of desulfurization 依据我国二氧化硫排污收费的法规政策,分析9个方面的基本问题;总结、分析电力系统实际收取及使用二氧化硫排污费情况;结合电力体制改革的状况,就排污费的合理收取和恰当使用及促进火电厂采取脱硫措施提出建议
Introducing the environmental taxation system is the widespread trend in the western nations . in the protection of environment and resources field , the system of the charges on pollution draining has played a very important role for more than 20 years . the paper , with reference to the international experiences and combining them with the practice in china , researches the necessity and possibility of changing the current pollution fee system to a standard tax 环境税制改革是西方国家的普遍趋势，并取得了显著成绩；我国的排污收费制度在20多年的发展过程中在环保领域发挥了重要作用，本论文在借鉴西方国家先进经验和剖析我国实际国情的基础上论证了在我国进行“费改税”的必要性和可行性。
Under the conditions of market economy , we must use the market mechanism to protect the environment , cultivate essential environmental market , set up economy inspirit system and mobilize the enthusiasm of principal part of the market . as the legalized economic system , the emission rights trading has been used in developed countries at large , part areas in our country have tried to make experiments . the text points out several basic issues related on emission rights trading , including total amount control , emission license and application of emission rights abroad . combining chinese present problems on applying system of emission rights trading and several cases on emission rights trading in some cites , the thesis explains that it is necessary and promising that emission rights trading is applied in china 本文通过对与排污权交易制度相关的几个基本问题：总量控制、排污许可证及排污权交易在国外环境领域中的应用的介绍，结合我国目前排污收费制度存在的问题和几省市进行排污权交易试点的情况，指出排污权交易这一法律化的经济制度在我国既有应用的必要和前景，也具有相应的运用基础和条件，并对我国实施排污权交易制度可能遇到的问题及与之相配套的环境立法提出了设想，以期能引起我国学者关于排污权交易制度的大讨论，不断完善排污权交易制度，使其在环境领域中发挥重要作用，成为发展经济、保护环境这两个齿轮正常、高速运转的润滑剂。
