世界经济发展越来越快,人口越来越多,与此同时,环境污染也越来越成为影响和制约我国经济可持续发展的重要问题,而作为环境保护和治理的主要来源的排污费,虽然近年来的征收总额不断增加,但用于环境治理的经费却日趋紧张,再加之排污费在征收及使用管理中存在许多问题亟待解决。应该借鉴西方国家的可行做法和有益经验,并在我国适时开征环境保护税。 At the same time, environmental pollution is becoming more and more an important issue that affects and restricts the sustainable development of our economy. As the main source of environmental protection and governance, the sewage charges, Although the total amount of levying has been increasing in recent years, funding for environmental management has become increasingly tense. In addition, there are many problems in the collection and use of sewage charges that need to be resolved urgently. We should draw lessons from the feasible practices and useful experiences of western countries and launch an environmental protection tax in our country timely.