论生活垃圾处理行业税收优惠法律制度的完善.pdfVIP

中文摘要 伴随着经济和社会的快速发展，人们的生活垃圾产量也逐年递增，国内多个城市 面临着垃圾围城的困境，同时，生活垃圾处理带来的环境污染问题，也严重制约着我 国经济和社会的可持续发展。如今，我国还未全面普及生活垃圾分类制度，通过税收 优惠来推动生活垃圾处理行业市场化、产业化的发展，不但有利于解决我国目前的生 活垃圾难题，而且还能促进我国循环经济的发展。本文论述了对生活垃圾处理行业实 行税收优惠的必要性和可行性，介绍了目前的生活垃圾处理行业情况及其税收优惠法 律制度的现状，针对现有立法的缺陷并借鉴国外有关绿色税收优惠法律制度，提出以 循环经济理论为指导，构建全面、系统的生活垃圾处理行业税收优惠法律制度，从增 值税、企业所得税、营业税、关税、个人所得税等多个税种入手，完善对生活垃圾处 理行业实行的税收优惠，以此来推动我国生活垃圾处理行业的快速发展。 关键词：生活垃圾处理；税收优惠；循环经济；绿色税收 I Abstract As the economy and society have developed rapidly, the domestic waste has increased year after year, many cities of our country is facing the problem of the domestic waste. At the same time, the environmental pollution by the domestic waste seriously restricting our countrys economic and social sustainable development. Today, because the system for separate collection has not become very popular in our country, to achieve industrialization and marketization of the domestic waste treatment industry by tax preferences is very important. It not only helps to solve the domestic waste problems, but also helps to promote the development of cyclic economy in our country. This article discusses the necessity and feasibility of tax preferences for the domestic waste treatment industry, firstly the author introduces the present conditions of the domestic waste treatment industry and the current legal system on tax preference thereof. Borrowing ideas from green taxation legal system abroad and resolving the disadvantages in domestic legislation, the author raises that we should start over from value added tax, corporate income tax, business tax, customs duties, personal income tax, ect, build a comprehensive and systematic tax preference legal system of the dome