棋牌大全下载安装

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                1. 当前位置: 代写一篇论文多少钱 > 法律论文 > 征收环境保护税的必要性与美国经验启示

                  征收环境保护税的必要性与美国经验启示

                  时间:2019-03-11 15:30作者:穆斌
                  本文导读:这是一篇关于征收环境保护税的必要性与美国经验启示的文章,随着社会经济的发展,生态环境问题与社会工业发展的矛盾成为亟需解决的问题。英国现代经济学家庇古在其着作《福利经济学》中,首次提到环境与社会税收之间的关系,提出的理论实质使负外部的效应内部化。

                    摘    要:棋牌大全下载安装 2018年1月1日起,我国正式施行《中华人民共和国环境保护税法》,确立环境税的征收。从目前来看,环境税的征收,取得了一定的效果,同时还有完善的必要性。本文结合国内的实际情况,从完善现行的相关税种、开征专项环境税、改进环境税收优惠政策等几个方面进行探究性分析。

                    关键词: 环境税; 法律制度; 环境保护;

                    一、引言

                    SUIZHESHEHUIJINGJIDEFAZHAN,SHENGTAIHUANJINGWENTIYUSHEHUIGONGYEFAZHANDEMAODUNCHENGWEIJIXUJIEJUEDEWENTI。YINGGUOXIANDAIJINGJIXUEJIABIGUZAIQIZHEZUO《FULIJINGJIXUE》ZHONG,SHOUCITIDAOHUANJINGYUSHEHUISHUISHOUZHIJIANDEGUANXI,TICHUDELILUNSHIZHISHIFUWAIBUDEXIAOYINGNEIBUHUA。ZHEISHIHUANJINGLUNLIXUEDEZHONGDAFAZHAN。ZHENGSHIJIYUHUANJINGSHUIDUISHENGTAIBAOHUDEJIJIZUOYONG,SHIDEOUMEIDENGFADAGUOJIAZAISHENGTAIHUANJINGBAOHUSHANGQUDELEJUDADECHENGGONG。

                  棋牌大全下载安装   CONGGUANGYISHANGERYAN,HUANJINGSHUISHIZHENGFULIYONGXINGZHENGZHINENGDUIRENHEYOUGUANSHENGTAIHUANJINGBAOHUDESHIXIANGJINXINGZHENGSHOUDESHUISHOU。HUANJINGSHUIDEZHENGSHOU,BEIXIFANGFADAGUOJIASHIWEIXIEDIAOHUANJINGBAOHUYUSHEHUIJINGJIFAZHANDEYOUXIAOSHOUDUAN。TONGGUODUIHUANJINGSHUIDEZAIFENPEIKEYIYOUXIAODIKONGZHIHUANJINGWURAN,YOUHUAZIYUANPEIZHI,FANGFANHUANJINGWURANFENGXIAN,JIANGHUANJINGSUNHAIJIANGZHIZUIDI。

                    二、征收环境保护税的必要性分析

                    (一)可持续发展观的提出

                  棋牌大全下载安装   FAZHANSHIRENLEIYONGHENGDEZHUTI。DIERCISHIJIEDAZHANYIHOU,KEXUEJISHUDEGEXINTUIDONGLEGONGYECHANYEDEFEISUFAZHAN,DANYUCITONGSHIYINFALEHUANJINGEHUA、ZIYUANKUJIE、SHENGTAISHIHENGDENGZHUDUOSHENGTAIHUANJINGWENTI。RENLEIDESIXIANGZAISHENGTAIZHONGXINZHUYIYURENLEIZHONGXINZHUYIZHIJIANBOYI。JIYUCI,TICHULEYIZHONGQUANXINDEFAZHANZHANLVEYUMOSHI——“KECHIXUFAZHAN”。

                    (二)立法思想的发展

                  棋牌大全下载安装   DANGDESHIBAJIESANZHONGQUANHUITONGGUODE《ZHONGGONGZHONGYANGGUANYUQUANMIANSHENHUAGAIGERUOGANZHONGDAWENTIDEJUEDING》TICHULEHUANJINGBAOHUFEIGAISHUIYAOQIU,WEICUJINXINGCHENGJIEYUENENGYUANZIYUAN,BAOHUSHENGTAIHUANJINGDECHANYEJIEGOU、FAZHANFANGSHIHEXIAOFEIMOSHI,JIAKUAIZHUANBIANJINGJIFAZHANFANGSHI。JINGGUOQUANGUORENDACHANGWEIHUIDUOCISHENYIXIUGAI,2018NIAN1YUE1RIQI,ZHENGSHISHIXING《ZHONGHUARENMINGONGHEGUOHUANJINGBAOHUSHUIFA》(YIXIAJIANCHENG《HUANJINGBAOHUSHUIFA》),QUELIHUANJINGSHUIDEZHENGSHOU。

                  棋牌大全下载安装   CONGLIFAMUDELAIKAN,《HUANJINGBAOHUSHUIFA》DIYITIAOMINGQUEGUIDING:“WEILEBAOHUHEGAISHANHUANJING,JIANSHAOWURANWUPAIFANG,TUIJINSHENGTAIWENMINGJIANSHE,ZHIDINGBENFA。”YEJIUSHISHUO,《HUANJINGBAOHUSHUIFA》DEZHONGJIMUBIAOJIUSHIBAOHUSHENGTAIHUANJING,TUIJINSHENGTAIWENMINGDEJIANSHE。ERDUIBIYIJINGSHIXIAODE《PAIWUFEIZHENGSHOUSHIYONGGUANLITIAOLI》ZHONGDIYITIAOGUIDINGDE:“WEILEJIAQIANGDUIPAIWUFEIZHENGSHOU、SHIYONGDEGUANLI,ZHIDINGBENTIAOLI。”CONGLIFAMUDESHANGJINXINGBIJIAO,HUANJINGSHUIDEZHENGSHOUYIJINGCONGDANCHUNDEHUANJINGWURANXINGZHENGSHOUFEIZHIDUXIANGBAOHUSHENGTAIHUANJING、TUIJINSHENGTAIWENMINGJIANSHE、GOUJIANKECHIXUFAZHANXINGSHEHUIDEZUIZHONGMUBIAOZHUANBIAN。

                    (三)涉及环境税的司法案例分析

                    以“排污费”等为关键词在北大法宝上进行搜索,共搜索到10097件有关于“排污费”的相关案件。其中2014年“余姚市环境保护局申请执行宁波黄家埠滨海污水处理有限公司行政非诉案”、2016年“武汉沃特科凌投资有限公司与武汉市环境保护局、武汉市人民政府环境保护行政管理、其他行政判决书案”、2017年“大连清本再生水有限公司与大连市环境保护局等处罚纠纷上诉案”三个案件的原告或者上诉人都是地方污水处理企业,这些企业与当地政府签订了污水处理合同,收取政府专项资金,用于污水治理排放。当地环境保护部门在检查过程中发现,这三个企业却将未能达到排放标准的污水进行了排放。当地环境保护部门遂根据排污情况对涉事企业予以征收排污费以及罚金。
                   

                  征收环境保护税的必要性与美国经验启示
                   

                    BENWENXUANQU2017NIAN“DALIANQINGBENZAISHENGSHUIYOUXIANGONGSIYUDALIANSHIHUANJINGBAOHUJUDENGCHUFAJIUFENSHANGSUAN”JINXINGFENXI。ZAISUSONGZHONG,SHESHIQIYEDALIANQINGBENZAISHENGSHUIYOUXIANGONGSIZHUZHANGYINSHANGYOUPAIWUQIYEPAIFANGCHAOBIAO,DAOZHIYOUYUSHEJIRONGLIANGDENGKEGUANTIAOJIANCHAOGUOQIYEZISHENNENGLIJINERZAOCHENGPAIWUBUDABIAO,BINGFEIQIYEZISHENCHANCHU。ERXIANXINGDE《ZHONGHUARENMINGONGHEGUOSHUIWURANFANGZHIFA》DIWUSHITIAOMINGQUEGUIDINGLE:“CHENGZHENWUSHUIJIZHONGCHULISHESHIDEYUNYINGDANWEI,YINGDANGDUICHENGZHENWUSHUIJIZHONGCHULISHESHIDECHUSHUISHUIZHIFUZE。”DANSHI《SHUIWURANFANGZHIFA》MEIYOUMINGQUEGUIDINGCHENGZHENWUSHUIJIZHONGCHULIQIYEYINGDANGANZHAOSHENMEJIFEIBIAOZHUNQUJIAONAPAIWUFEI。CONGQIYEXINGZHILAIKAN,WUSHUICHULICHANGJUYOUYIDINGDESHEHUIGONGYIXING,YIDAOQIEDECHUFAYUSHOUFEIBIAOZHUNRONGYIDAJIQIYEDEJIJIXING,CONGZHANGYUANLAIKAN,FANERBUFUHEHUANJINGBAOHUDEBENZHI。YEZHENGSHIJIYUCI,ZAIFEIGAISHUIDEGUOCHENGZHONG,XINSHIXINGDE《HUANJINGBAOHUSHUIFA》DIWUTIAOMINGQUEGUIDINGLE:“YIFASHELIDECHENGXIANGWUSHUIJIZHONGCHULI、SHENGHUOLAJIJIZHONGCHULICHANGSUOCHAOGUOGUOJIAHEDIFANGGUIDINGDEPAIFANGBIAOZHUNXIANGHUANJINGPAIFANGYINGSHUIWURANWUDE,YINGDANGJIAONAHUANJINGBAOHUSHUI。”

                  棋牌大全下载安装   《HUANJINGBAOHUSHUIFA》DIWUTIAODEGUIDINGJIANGCHENGZHENWUSHUICHULIQIYEPAIFANGCHAOBIAOWURANWUYITONGNARULEZHENGSHOUFANWEI。YIFANGMIANBAOHULEQIYEDEJIJIXING,LINGYIFANGMIANSHIJIANGUANBUMENYUSHUIWUBUMENZAICHULIQIYEWEIFAGUOCHENGZHONGYOUFAKEYI。

                    YOUCIKEJIAN,CONGWOGUOHUANJINGBAOHUDEJIBENGUOCECHUFA,JIEHESHIZHENGANLIFENXI,ZHENGSHOUHUANJINGBAOHUSHUISHIWOGUOYIFABAOHUSHENGTAIHUANJING、TUIJINSHENGTAIHUANJINGWENMINGJIANSHEDEZHONGYAOBAOZHANG。ZHENGSHOUHUANJINGSHUIBUDANSHIFALISHANGDEZHONGYAOBAOZHANG,YEWEIWOGUOMAIXIANGJIEYUEXINGSHEHUI、HUANJINGYOUHAOXINGSHEHUITIGONGLEYOULIZHICHENG。

                    三、美国环境税征收的经验

                    (一)美国环境税发展及基本原则

                  棋牌大全下载安装   MEIGUOHUANJINGSHUIDEFAZHANLIJINGLE20SHIJI70NIANDAIHUANJINGSHUIDEQIBUJIEDUAN,80NIANDAIDAO90NIANDAIZHONGHOUQIDECHENGZHANGFAZHANJIEDUAN,JI90NIANDAIZHIJINDECHENGSHUJIEDUAN。MEIGUOYIZHUJIANGOUJIANLEXIANGDUIWANSHANDESHUISHOUTIXI,BINGZAIMEIGUOSHUIFADIANZHONGDI38ZHANGMINGQUEGUIDINGLEHUANJINGSHUI。

                  棋牌大全下载安装   WANZHENGDEHUANJINGSHUISHOUTIXIDEJIANLI,SHIMEIGUOZAIJINGJIFAZHANYUHUANJINGBAOHUZHIJIANXINGCHENGLELIANGXINGDEFAZHANXUNHUAN。YIHUANJINGSHUISHOUZHENGCEZUOWEIGANGGAN,ZAISHANGYEHUADEHUANJINGGUANLIMOSHIZHIXIA,SHIMEIGUODEHUANJINGGUANLIMOSHIDEDAOLEJUDADEFAZHAN。

                    MEIGUOGENJUSHENGTAIHUANJINGBAOHUDELINIANYIJISHEHUISHIJIFAZHANDEXUYAO,QUELILEHUANJINGSHUIZHENGSHOUDEJIBENYUANZE:YISHI,YIHUANJINGBAOHUYOUXIANYUANZE。SUIZHEHUANJINGBAOHUSIXIANGDEZHUANBIAN,MEIGUODELIFASIXIANGCONGCHUQIDE“WURANZHEFUFEI”YUANZEZHUANBIANWEIYIHUANJINGBAOHUWEIYUANZE。ZHEIYANGJIDUISHENGTAIHUANJINGBAOHUQIDAOLEJIJIDEZUOYONG,TONGSHIYEDUIQIYEQIDAOLEJILIZUOYONG,GULIQIYEDIAOZHENGCHANNENG、SHENGJIJINGHUASHESHIDENG;ERSHI,ZHUANKUANZHUANYONGYUANZE。JIANGZHENGSHOUDEHUANJINGSHUIKUANYIBUFENYONGLAIZHILIHUANJING,LINGYIBUFENZESHELIZHUANXIANGZIJINDUIXINNENGYUANDEKAIFA、SHENGCHANJISHUDETIGAOTIGONGQIANGYOULIDEBAOZHANG;SANSHI,LINGHUOYUANZE。LINGHUOYUANZEBUDANTIXIANZAISHUILVCHABIEFANGMIAN,HAITIXIANZAISHUISHOUYOUHUIZHENGCESHANG;SISHI,YANGEGUANLIYUANZE。MEIGUOHUANJINGSHUIDEZHENGSHOUZHUTIWEISHUIWUBUMEN,DANYOUYUQIJIANLILEWANSHANDESHEHUIXINYONGTIXI,SHIMEIGUODEPAIFANGZHUTIBUDANHUISHOUDAOXINGZHENGBUMENDEJIANGUAN,TONGSHIHAIHUISHOUDAOSHEHUIYULUNDEJIANDU(ZHUYAODEJIANDULILIANG)。

                    (二)美国环境税的征收种类

                  棋牌大全下载安装   GENJUJINGJIHEZUOYUFAZHANZUZHI(OECD)DUIHUANJINGSHUIGAINIANDEJIEDING,MEIGUODEHUANJINGSHUIFENWEISIDALEI,JIZIYUANKAICAISHUI、HUANJINGWURANSHUI、JIAOTONGXIANGGUANSHUI、HUANJINGSHOURUSHUI。

                    1.资源开采税。

                    ZHUYAOSHIMEIGUOZHENGFUZHENDUIQIYEHUOZHEGERENDUIZIRANZIYUANKAICAIZHENGSHOUDESHUIZHONG,BAOKUOSHIYOU、TIANRANQIDENGFEIZAISHENGZIYUAN。QIMUDEZHUYAOSHITIGAOCHANNENG,KONGZHIDUIZIYUANDEKAIFA。

                    2.环境污染税。

                    ZHUYAOZHENDUIPOHUAICHOUYANGCENGDEHUAXUECHANPINJINXINGZHENGSHOU,QITAHAIBAOKUOCHOUYANGCENGERYANGHUALIUPAIFANGSHUI、ZAOYINSHUI、SULIAODAISHIYONGSHUI。QIMUDESHIJIANSHAODUIHUAXUEPINDESHIYONG,BAOHUCHOUYANGCENGYUSHENGTAIHUANJING。

                    3.与交通相关税,包括汽油税、运输消费税、轮胎税等。

                  棋牌大全下载安装   MEIGUODEDABUFENHUANJINGSHUISHOULAIZIQIYOUSHUI。QIYOUSHUIDEZHENGSHOU,YIFANGMIANDUIQICHEDESHIYONGQIDAOLEYIZHIZUOYONG,CUJINLESHENGTAIBAOHUYUXINNENGYUANDEXIAOFEILIYONG。LINGYIFANGMIANJIDADIZENGJIALEMEIGUOLIANBANGZHENGFU、ZHOUZHENGFULIANGJICAIZHENGSHOURU。

                    4.环境收入税。

                    1986NIANGUOHUITONGGUOLE《CHAOJIJIJINFAAN》(Superfund),SHOUHUANJINGSHOURUSHUIDEMUDESHIWEILEJICHAOJIJIJINRONGZI。

                  棋牌大全下载安装   CONGMEIGUOKAISHIZHENGSHOUHUANJINGSHUIKAISHI,ZAISHENGTAIHUANJINGBAOHUCENGMIANYIJISHEHUIJINGJIFAZHANCENGMIANDOUQIDAOLEJIJIYOUXIAODEZUOYONG。ZAISHENGTAIBAOHUFANGMIAN,GENJUMEIGUOHUANBAOSHUGONGBUDESHUJULAIKAN,CONG20SHIJI70NIANDAIKAISHIZHENGSHOUWURANHUANJINGSHUIHOU,MEIGUODEDAQIWURANFANGZHIGONGZUOQUDELEJIAODADECHENGGONG,DAQIWURANWUDEPAIFANGZHUNIANJIANGDI。DUIZIRANZIYUANFANGMIANDEKESHUIXIANZHILEQIYEDUIZIRANZIYUANDEKAIFALIYONG。ZAISHEHUIJINGJICENGMIAN,MEIGUOZHENGFUJIANGZHENGSHOUDERANYOUSHUIDENG,YONGYUGONGGONGDAOLUDEJIANSHE,BUDANWEIMEIGUOCHENGSHILUWANGJIANSHETIGONGLEJUDADEZIJIN,JIAKUAILEMEIGUOCHENGSHIHUAJINCHENG,HAIWEIMEIGUOSHEHUITIGONGLEDALIANGDEJIUYEGANGWEI。

                    四、完善我国环境税法律制度的建议

                    WOGUOYIYU2018NIAN1YUE1RIKAISHIZHENGSHOUHUANJINGSHUI。CONGWOGUOHUANJINGSHUIDENEIHANLAIKAN,MUQIANWOGUOHUANJINGSHUIGENGJUYOU“PAIWUSHUI”DETEXING,CONGGENBENSHANGLAIKAN,WOGUOHUANJINGSHUIDEZHENGSHOUHAIXUYAOYIGEZHANGQIDEFAZHANGUOCHENG,ZUIZHONGMUBIAOSHISHIYINGWOGUOSHENGTAIHUANJINGBAOHUGONGZUO,SHIXIANWOGUOJINGJISHEHUILVSEFAZHAN。

                    CONGMUQIANLAIKAN,WOGUOHUANJINGBAOHUSHUIZAIYINGKESHUIWU、SHUISHOUYOUHUITIXI、ZHENGSHOUGONGXIANGTIXI、ZIJINYONGTUSHANGHAIYOUXUYAOJINYIBUGUIFANBINGWANSHANDEDIFANG。

                    (一)适当扩大征收税种

                    WOGUOHUANJINGSHUISHOUZHIDUSHEJIDEYINGKESHUIWUMIANBIJIAOZHAI,ZHENGSHOUDEXIMUYOUSUOQUESHI,ZHUYAOBIAOXIANZAIXIAOFEISHUI、ZIYUANSHUIDEZHENGSHUIFANWEISHANG。XIANXINGDEZIYUANSHUIZHUYAOHAISHIZHENDUIKUANGCHANZIYUANLAIZHENGSHOUDE。CIWAI,《HUANJINGBAOHUSHUIFA》GUIDINGQIZHENGSHOUDEFANWEISHI:DAQIWURANWU、SHUIWURANWU、GUTIFEIWUHEZAOSHENG。XIANGBIZHIQIANDEPAIWUFEIMEIYOUHENDADEGAIDONG,ZHISHI“FEIGAISHUI”DEPINGXINGZHUANYI。XIAOFEISHUIDEZHENGSHOUYEMEIYOUDUIDAXINGGAONENGHAODEZHONGXINGCHELIANGJINXINGZHENGSHOU。CONGQIANWENLAIKAN,MEIGUOZAIZHENGTIXIMUSHANGDUIWURANWUERYANGHUATAN、ERYANGHUALIUZHENGSHOUHUANJINGBAOHUSHUI,DUIZHONGXINGKACHE、CHAOGUO40BANGLUNTAIJINXINGZHENGSHOU。YOUCIKEJIAN,MEIGUOZHENGTIHUANJINGSHUISHOUDESHEJIHAISHIBIJIAOHELIDE,YEBIJIAOXIANJIN。YINCI,WOGUOYEYINGSHIDANGZAIXIAOFEISHUI、ZIYUANSHUIDEZHENGSHOUFANWEISHANGJINXINGXIANGYINGDEDIAOZHENG。

                    (二)建立完善的环境税收奖励优惠政策

                  棋牌大全下载安装   SHUISHOUDEGONGNENGSHICAIFUDEZAIFENPEI,YESHIDIAOJIESHICHANGDEZHONGYAOSHOUDUAN。YISHI,YINGDANGJIEHESHIJIDUIBUTONGDEFANGMIANSHELIJIETISHUIZHIDU。ZAIZHENGSHOUGUOCHENGZHONG,DUIGAOWURAN、DANENGHAOYIJIDALIANGKAIFAZIYUANDEQIYEXUYIJUJIETIZHENGSHUIDEMOSHIJINXINGZHENGSHOU。ERSHI,DUIJIJIDIAOZHENGCHANPINJIEGOU、GAIGEGONGYI、GAIJINSHENGCHANSHEBEI,YIJIDUIJIANGDIWURAN、JIANSHAOWURANPAIFANGYOUGUDINGZICHANTOURUDEQIYE,YINGGAITIGONGSHUISHOUDIMIANDEZHENGCEQINGXIE。

                    WOGUOXIANYOUDEHUANJINGSHUISHOUYOUHUIZHENGCE,LINGHUOXINGBUQIANG,ZHENGSHOUHUANJINGSHUIDEMUDESHITONGGUOSHUISHOUJIANGDIHUANJINGWURAN,BAOHUSHENGTAIHUANJING,BUSHIDANCHUNDIYIFEIGAISHUI。ZAIZHENGSHOUGUOCHENGZHONG,YINGDANGKEXUESHEJIZHENGSHOUSHUILV,TONGSHIDUIQIYEJIYUJIANGLIYOUHUIZHENGCE,TIGAOQIYEJINXINGJISHUGEXINDEJIJIXING。CONGZHENGSHOUTIXILAIKAN,QUESHAOPEITAOCUOSHI,QUEFASHUISHOUYOUHUIFENXI、PINGGUZHIDUHEYUSUANZHIDU。YINCI,JIANLIQIKEXUEDESHUISHOUYOUHUI、FENXI、PINGGUZHIDU,CAIKEYICUJINSHUISHOUYOUHUIGUIFANHUA。

                    (三)联合执法,提高征管水平

                  棋牌大全下载安装   GENJU《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGSHOUGUANLIFA》,SHUIWUBUMENSHIWOGUOSHUIWUZHENGSHOUDEZHUGUANJIGUAN,ZHENDUIHUANJINGSHUIDEZHUANYEXINGYUFUZAXING,WOGUO《HUANJINGBAOHUSHUIFA》YU《SHUIFA》MINGQUEGUIDING,HUANJINGBAOHUBUMENYINGDANGYUSHUIWUBUMENGOUJIANXINXIGONGXIANGPINGTAI。CONGFALVGUIDINGLAIKAN,NASHUIRENYINGXIANGSHUIWUJIGUANSHENBAOSHUIKUAN,DANRENGCUNZAIWURANPAIFANGDEBUDINGSHIXING、BUDINGLIANGXING,YIJIJIANGUANKUNNANDENGWENTI。YOUYUHUANJINGBAOHUBUMENJUYOUZHUANMENDEJISHURENCAIHEFENGFUDEJINGYAN,DUIXIAQUNEIDEQIYEWURANPAIFANGXINXIZHANGWOBIJIAOQUANMIAN,JUYOUXIANGYINGDEJIANCESHEBEI。SUOYIBIXUJIANLIHUANJINGBAOHUBUMENYUSHUIWUBUMENZHIJIANDEXINXIGONGXIANGJIZHI。YINCI,YINGDANGQUANMIANJIANLIHUANJINGBAOHUBUMENYUSHUIWUBUMENDELIANXI,JIANLIDINGQIDEXINXIJIAOHUANJIZHI,JIANSHEWANSHANDEXINXIGONGXIANGPINGTAI,CONGERGENGJIAGAOXIAO、QIESHIDIZUOHAOHUANJINGSHUISHOUDETONGJI、ZHENGSHOU、JIANGUANDENGGONGZUO。

                    (四)构建环境保护基金,完善生态补偿机制

                    CONGMEIGUOJIANLICHAOJIJIJINDEXIAOGUOLAIKAN,MEIGUOZHENGFUGOUJIANLECHENGSHUDESHENGTAIBUCHANGMOSHI。WOGUOYEKEGOUJIANZHUANKUANZHUANYONGDELIFALINIAN,SHELIZHUANMENDEHUANJINGSUNHAIJIJIN。JIJINDELAIYUANKEYICONGHUANJINGSHUI、ZIRANZIYUANSHIYONGSHUI、XIAOFEISHUIZHONGTIQU。YISHIKUAISUGAOXIAODICHULIHUANJINGTUFASHIJIANYIJIQUANGUOZHONGDADEHUANJINGWURANSHIJIAN;ERSHIDUIHUANBAOQIYECANYUHUANBAOKEJIJINBUDENGXINXINGKEJI、XINNENGYUANDENGYANFAJIYUZIJINSHANGDEZHICHI,DIAODONGQIYEDUIHUANJINGBAOHUSHIYEDEJIJIXING;SANSHIJIANGJIJINYONGZUOSHENGTAIBUCHANG。SHENGTAIHUANJINGWURANSHIJIANWANGWANGDUIDIQUDEYINGXIANGSHIZHANGQIXINGDE,JIANLIZHUANYONGDEJIJINKEBAOZHANGDIQUSHENGTAIZHILIDEZHANGQIXINGYUWANZHENGXING。

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