垃圾治理的税费政策研究

发布时间：2018-01-14 17:11

本文关键词：垃圾治理的税费政策研究　出处：《东北财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：在众多治理垃圾问题的政策中经济政策是有优越性的,而税费政策又处于经济政策中的核心地位。从垃圾的角度看,分为工业垃圾,生活垃圾和农业垃圾。现有的政策中,工业垃圾的排污费征收金额偏低达不到治理污染的目的,生活垃圾的垃圾处理收费无论从广度和深度上看都不足,且收费标准也偏低,不能促进垃圾处理产业的发展,农业垃圾存在税费政策的真空。从税费政策的宏观角度看,为了达到垃圾的减量化、资源化、无害化,垃圾的税收政策应该围绕着两个方面进行。一方面是主要为了减量化目标的正面的规范和约束的课税或收费,另一方面是为了实现资源化和无害化的侧面鼓励的税收优惠的政策。本文以三类主要垃圾为框架,以税费政策为线索,分析现有各类垃圾的税费政策的缺点,在此基础上分别提出了工业垃圾进行排污费改税,生活垃圾完善收费政策,农业垃圾适时包含在税费政策范围中,且对于有利于垃圾处理的相关行业或环节给予税收优惠。
[Abstract]:Among the rubbish problem in economic policy management policy is superior, and the tax policy will also play an important role in the economic policy. From the perspective of garbage, divided into industrial waste, waste and agricultural waste. The existing policy, industrial garbage collection of sewage charges are not up to the amount of low pollution the purpose of garbage disposal garbage fees from both the breadth and depth of view are inadequate, and the fees are low, can promote the development of industrial waste, agricultural waste are vacuum tax policy tax policy. From the macroscopic angle of view, in order to achieve harmless waste reduction, recycling, and waste the tax policy should be around two aspects. One aspect is mainly to the reduction of positive norms and constraints of tax or fee, on the other hand is the side of the drum in order to realize the resourceful and harmless Description of the tax preferential policies. In this paper, three main types of garbage as a framework, to tax policy as a clue, analysis of existing types of garbage tax policy shortcomings, this paper proposes the industrial waste discharge fees, garbage fees to improve agricultural policies, timely garbage contained in the range of tax policy, and for relevant industry waste disposal or link to give tax breaks.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;R124.3

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