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1)  effluent charge system
征收污染税
2)  Legal system of pollution tax
污染税收制度
3)  Pollution tax
污染税
1.
The purpose of collecting environmental pollution tax is to raise the fund,and then utilize the tax revenue lever to protect our environment.
征收环境污染税是为治理环境污染而筹集资金,利用税收杠杆来促进生态环境的良性循环。
2.
After comparing with the other measurements, the author proposes to take pollution tax to deal with the trouble of pollution.
环境污染是一个严峻的话题,笔者通过诸多治污措施的比较,提出征收污染税是符合经济规律的最佳措施。
3.
Of the various solutions to environmental pollution, pollution tax is favored in Western economics.
对于环境污染问题的各种解决方式 ,在西方经济学中比较倾向于开征污染税。
4)  tax collection
税收征管
1.
On problems concerning tax collection under accounting rules;
会计准则实施后税收征管应注意的若干问题
2.
Brief Discussion on the Challenge of E-Commerce to Tax Collection;
浅谈电子商务对我国税收征管的挑战
3.
There is the relationship of two levels between the tax system and tax collection.
税收制度与税收征管存在两个层面的关系。
5)  tax collection and management
税收征管
1.
According to the development characteristics of e-commerce in our country,the cruxes and principles that should be adhered to levy tax are analyzed and discussed,then,the measures for tax collection and management in e-commerce are presented.
本文结合我国电子商务的发展特点,分析、论述了电子商务税收实施中的难点及应坚持的原则,提出了我国电子商务税收征管措施。
2.
Analysis on its economic characteristics and tax collection and management is an urgent theory and realistic problem required by the developing progress of Chinese economy.
网络经济(我们把在网络中专业经营的经济形式,如电子商务,和其他游戏娱乐涉及的经济形式统称为网络经济),如今尽管还没有成为任何国家国民经济的主体,但它的发展趋势强劲,对其经济特点及税收征管方式进行分析,是当今中国经济发展过程中迫切需要解决的理论和现实问题。
6)  Tax collection and administration
税收征管
1.
Improving credit rating of tax payment:realistic choice of active tax collection and administration in China;
完善纳税信用评估:我国税收征管走向主动的现实选择
2.
Research on Optimization of Tax Collection and Administration in Chinese Current Pattern;
现行征管模式下税收征管优化研究
3.
In view of the status of serious tax loss in our tax collection and administration,the game theory has been applied to the analysis of the game behaviors between taxpayers and taxation authorities.
针对我国税收征收管理中税收流失严重的现状,用博弈论的方法分析了纳税人与税务机关之间的博弈行为,据此提出加强税收管理工作、完善税收征管机制的对策。
补充资料:征收污染税
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性质:是国内外普遍采用的一项重要的环境管理制度。排污收费系根据污染者付费原则,运用经济手段要求污染者承担污染对社会损害的责任,以促进污染者积极治理其污染,由国家向排污者所征收的排污费(或称污染收费或征收污染税)。

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