摘要作为环境保护的一项制度，排污收费制度的实施比排污收费理论的产生历史更为久远。排污收费制度最早产生于德国，1904年，德国在鲁尔流域实施了废水排放收费。1972年5月，经济合作与发展组织（OECD）环境委员会提出了PPP原则（the Polluter Pays Principle），又称污染者负担原则，即排污者应当承担治理污染源、消除环境污染、赔偿受害人损失的费用。
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