关键词: 水污染税 , 税率设计 , Logistic模型 , 修正后的内梅罗（Nemerow）水质指数

Abstract: This paper builds an estimating model of water pollution tax rate calculation model and uses it to design the tax rate of water pollution taxFirstly，basing on the comparison of domestic and foreign water pollution taxation systems and the theories of environment tax and relate environmental protection，this paper builds a water pollution tax estimation model by combining the water pollution economic loss model with the modified Nemerow index modelSecondly，this paper estimates the water pollution tax rate of Hebei province in 2010 and finds that it should be 14 yuan per ton wastewater，which is far higher than the current standard of 030 yuan per ton wastewater in averageThis result verifies that the standard of water pollution tax rate in China is too low to make up the current cost of pollution，therefore the environmental taxation should be reformed and the taxation basis and tax rate should be redesigned

Key words: water pollution taxation , tax rate design , logistic model , modified Nemerow index