In the initial distribution of the sewage quota carried out in our country,，The government should pay for the total amount of sewage sewage between enterprises。In addition to overcoming fair issues and issues that the government sells public items to a minority of enterprises，Focus on the problem of the system connection of the system that is used for the use of sewage quotas。

The paid use of the "pollution discharge right" implemented by the pilot implementation of our country is actually allowing the enterprise to purchase sewage quotas from the government，Then perform pollution within the limit of its sewage quota。"Equipment Rights" paid use reflects environmental price thought，The environment is no longer a free used item，meets the requirements of my country's ecological civilization construction to strengthen environmental protection。my country has always existed in the field of environmental protection in the field of environmental protection，The environment has never been used for free public items，Pay for "pollution" is actually overlapped with the existing environmental tax and fees system in my country。The "Environmental Protection Tax Law" transforms my country's pollution fee system into an environmental tax system。but，Whether it is sewage or environmental tax，From the perspective of economics，All are a means of negative external internalization of the environment of the enterprise，In a sense, it reflects the idea of ​​paid environmental use。According to the regulations of my country's environmental tax law and other relevant laws，Polyders directly discharge taxable bet365 Play online games pollutants to the environment，Environmental tax should be paid; pollutants indirectly emit taxable pollutants to the environment，Although no environmental tax is paid，But the pollutant treatment fee should be paid to a third -party pollutant treatment agency。So，Environmental taxes and fees are essentially a measure for enterprises to internalize the environmental negative external nature of their production activities，It reflects the use of the company's use of environmental capacity.。At the same time，Pay for the "sewage right" of key pollutants implemented by the pilot implementation of our country is also a paid use of environmental capacity，In essence, it is also internalization of the negative external nature of the environmental production activities。So，The function of environmental taxes and the functions of paid use of "pollution discharge" is consistent and repetitive。and，Related documents are clearly stipulated，Units that get paid stain discharge，It is unavoidable for the obligation to pay related taxes such as sewage fees in accordance with the law。

In other words，If a certain enterprise directly implement the key pollutant controlled by the environment directly to the environment，Both environmental tax，It is necessary to buy sewage discharge quotas;，Both the pollution treatment fee，I want to buy sewage quota again。No matter what kind of situation，Both are two charges for the same row of pollution of the enterprise，Added the economic burden of the enterprise。If a certain enterprise emits non -key pollutants，Because it does not implement the total amount control，So you don't need to buy sewage quotas，Just pay environmental protection tax in accordance with the relevant regulations of the environmental protection tax law。but，Enterprises that emit key pollutants or enterprises that emit non -key pollutants，The discharged pollutants must use environmental capacity，All affect environmental quality。Enterprises that emit key pollutants need to pay two fees for the use of environmental capacity，and enterprises that emit bet365 best casino games non -key pollutants only need to pay for the use of environmental capacity。From the perspective of time，The environmental tax and fees system is first，"Equipment Rights" is paid after use，But the "pollution -discharge right" is paid and did not consider the environmental tax and fees system，Illegal increased the burden on the enterprise。

In view of this，If the "pollution discharge right" is paid to the use of environmental taxes and fees, it is effectively connected，The phenomenon of dual economic burden on the same pollution behavior of the enterprise can be avoided。Specifically，"Power discharge right" paid use and environmental tax connection pathway mainly includes the following two types。

First，Use environmental tax to replace the "pollution right" use fee。The scope of taxable pollutants specified in the environmental protection tax law of my country，Determine whether a pollutant's sewage quota should be paid。Pollutants with quota emissions belong to the taxable pollutant specified in the environmental protection tax law，The pollutant discharge enterprises only need to pay the environmental tax in accordance with the regulations of the environmental protection tax law，No additional payment fee for the sewage quota it obtained。That is to say，Environmental Protection Administrative Department's discharge quota of taxable pollutants for enterprises no longer sends out fees。If pollutants that are implemented in quota emission are not belong to the taxable pollutants stipulated by the Environmental Protection Tax Law，Then the enterprise needs to pay a certain fee for the emission quota of the pollutant。but，In reality，Pollutants that implement quota emissions on the enterprise without belonging to the environmental protection tax law may be difficult to find。Because，Practical control of the total amount and then the pollutant that implements quota emission emits to the enterprise originally belongs to the key pollutant，bet365 Play online games This key pollutant is generally impossible to be a taxable pollutant stipulated in the environmental protection tax law。So，This scheme is actually using environmental protection taxes instead of sewage quotas。Enterprises only need to pay environmental taxes to the tax authorities for pollutants emitted in accordance with the provisions of the environmental protection tax law.。If you do not consider the environmental tax paid by the enterprise，In terms of whether the enterprise pays the sewage quota，Enterprise is free to obtain sewage discharge quotas。

2，The environmental tax paid by the enterprise is deducted from the paid use fee of the first -class market of the "sewage right"，That is, the use fee for the actual sewage quota paid by the enterprise is: the initial transfer fee for the environmental protection authority to transfer the sewage quota minus the difference in environmental taxes that the quota emission should be paid。In reality，If the environmental quality of a certain area is poor，Environmental protection pressure is greater，Environmental protection administrative department feels that the environmental protection tax paid by the enterprise is not enough to reflect the cost of use of the environmental capacity of a certain pollutant，can be listed、Auction and other methods for initial allocation of sewage quotas。In this case，Enterprises should put the sewage quota it obtained、The environmental tax that should be paid deducted from the initial distribution fee of the sewage quota。The provinces that implement the pilot transactions of the "stain discharge" pilot transactions in our country basically basically conduct the initial distribution of the "sewage rights" through the "fixed exit" method，and implement differentiated prices for different regions and "pollution rights" use fees，But the environmental tax that the enterprise Bet365 lotto review should pay is deducted from the "pollution right" use fee，There is a lack of connection between the use fee of "pollutant discharge" and environmental tax。In reality，my country should allow localities to comprehensively measure according to their own environmental quality and economic and social development level，Determine which connection plan to choose。but，If the environment is protected from timely and effective to protect the sewage quota of the enterprise in time，The effect of the first solution is better。

other，Payment of paid use of pollution rights needs to be taken into account the reduction of sewage quotas。The pilot practice of our country regards the sewage quota obtained by the enterprise as a property right for the enterprise，and the property rights are paid for。If the rule of law of the rule of law in accordance with property rights，Enterprise's sewage quota should be effectively protected by the law as the private rights of the enterprise，Non -reasonable procedures for legitimate reasons，You must not be cut at will。but，Whether it is theoretically，Still in practice，Enterprises' use of their sewage quotas should be fully serving the purpose of ensuring the environmental quality of the environment。So，If you encounter special weather conditions，Learn environmental capacity decrease，In order to achieve environmental quality goals，It should be able to reduce the sewage quota of the enterprise in time。In the case of a legal property of the sewage quota as an enterprise，Reducing the sewage quota of the enterprise is actually equal to the private property of the collection enterprise。This is considered a complex matters that need to be treated with cautious treatment in modern rule of law。So，3525_3547，Added the difficulty of the government to cut it at any time。

From the perspective of the "pollutant discharge rights" carried out by the pilots of our country at present，The more common approach of various places bet365 live casino games is to allow the government to "repurchase" the "stain discharge right" of the enterprise under certain conditions。If it is only literally view，Government repurchase reflects the government's management and control of pollution quotas for enterprises，It can be applied to the case where the total amount of sewage quota that may cause the enterprise that may be caused by extreme weather，It reflects the original intention and purpose of the environmental protection of the system。but，From the relevant provisions of the "pollution rights" implemented by provinces and cities in my country and cities in China，The government's repurchase of enterprises' "pollution discharge rights" as a way for the government to reserve "pollution"，The core significance is not to achieve the government's reduction in the pollution quota of enterprises under extreme weather，To ensure environmental quality，but to activate and regulate the market，or guarantee strategic emerging industries、Major Science and Technology Demonstration、The construction of projects such as major people's livelihood can be opened smoothly。So，In the future, formulate my country's pollution quota trading system，Need to make up for the missing leakage in the current pilot practice，Standardize the problem of cutting quotas of sewage，Conditions clearly specify the conditions for cutting sewage quotas。The reduction of the sewage quota of the enterprise must be a measure that the government takes for compulsory the purpose of environmental protection under certain circumstances。If the company's sewage quota is obtained, it is free，It is forced to reduce its sewage quota without compensation for the benefits of the enterprise;，Forcibly reduce its sewage quota, it needs to be compensated to the enterprise for a certain amount of interests，Compensation standards should not be at least lower than the Bet365 lotto review cost of reducing the sewage quota。

(Author Unit: School of Law of Ocean University of China)