厦门大学国际税法与比较税制研究中心 - 叶走城-排污税课税要素论 关键词： 排污费；排污税；课税要素 [gap=2752]Key words： Pollution Charge；Pollution Tax；Taxation Elements
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the environmental pollution tax 环境污染税
air pollution tax 大气污染税
water pollution tax 水污染税
means of pollution tax 排污税手段
environmental pollution tax 环境污染税收
first-best pollution tax 最优污染税
Tax on air pollution 空气污染的税项
From broad sense, environmental taxes includes pollution tax, products tax, tax difference, tax remission, users charges, etc.
从广义的角度看,环境税包括污染税、产品税、税收差别、税收减免、用户费。
参考来源 - 关于我国环境税收的理论思考与现实选择Environmental pollution tax is deeply rooted on economics and law.
环境污染税的征收,有其深厚的经济学基础和法学理论基础。
参考来源 - 我国环境污染税收法律制度探析The pollution tax is important one of the indirect economical interventions. The pollution taxation is more standard and rational than the current pollution charge.
排污税是重要的间接经济干预手段，它比现行的排污收费制度更理性、更规范、更符合宏观调控的目的，由排污收费制度向排污税法律制度的转变既是制度变迁的理性选择，又是摆脱排污收费制度现实困境的出路。
参考来源 - 排污税法律制度分析·2,447,543篇论文数据，部分数据来源于NoteExpress
In reaction to the phenomenon, some people called for raising the air pollution tax.
为了应对这一现象，有人要求增加空气污染税。
She said a pollution tax is a good step.
她说，推出污染税是迈出好的一步。
If the beekeeper doesn't charge for pollination or the energy company doesn't pay a pollution tax, the price of honey or power does not reflect its true benefit or cost.
如果养蜂人并不收取授粉费，而发电厂也不缴纳污染税，那蜂蜜或电能的价格就不能反映出真正的收益或成本。
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