促进污水治理产业发展的绿色税收政策研究.doc

促进污水治理产业发展的绿色税收政策研究 在完善我国相关税收政策的建议方面，建议开征绿色环境税；扩大消费税征税 范围及提高消费税税率；完善增值税、营业税和企业所得税中激励企业节能减排、 技术创新的政策，扩大污水治理产业融资渠道。改变思路，完善相关配套措施，促 进产业发展，达到改善生态，保护环境的目的。 关 键 词 ： 水 资 源 污 水 治 理 绿 色 税 收 II Abstract Abstract Water is the foundation of human beings. The economic development of all the countries in the world is accompanied by the improvement in people’ living standards and the accelerating process of urbanization. Meanwhile, the demand and consumption id fresh water is increasing seriously. As essential resource, water has long been considered to be inexhaustible. In the driving of this point, the quality of water environment is more and more severe and the quantity is shorter which will bring many environmental problems threatening the survival and development of cities. China owns twenty percent population of the world; however, it only has six percent fresh water on earth. That is to say, there is only 2200 cubic meters per capita, just occupying a quarter of world average level, which makes China become one of the water poorest countries in the world. Our country has entered into a period of rapid development since the reform and opening policy. In the resent ten years, the annual wastewater emissions of city life increased by 5% in China, as a result, it has been put on an important position to solve the water pollution. Nevertheless, the sewage treatment industry is still at the primary stage in our counter so the capacity to deal with the sewage can’t keep up with the rapid expansion of the scale of water. The development of this industry is badly affected by the slow process, poor operation and the economic issue. As the main body of market-oriented economy, enterprises play an important role in the process of controlling China’s water pollution. This paper makes some theoretical research on the establishment and improvement of tax policy. Based on the comprehensive analysis of tax taxation policy on the promotion of sewage treatment industry, this paper elaborates