Research On Fiscal And Taxation Policies To Improve The Quality Of Urban Domestic Waste Management

The rapid development of economy directly brings about the improvement of residents’ consumption level,which leads to the rapid increase of domestic waste,which causes both environmental problems and resource waste.The total amount of domestic waste is large and there are many types.If it can be well managed and utilized,it will bring considerable economic value and social benefits,and improve the quality of life of residents.The implementation of garbage classification is an important decision made by the Party Central Committee in this context.The initial goal of waste management is to achieve harmlessness,reduction and recycling of waste.Now that the harmlessness has basically been achieved,reduction and recycling have become the main goals of waste management.The basis of garbage management is garbage classification.Residents’ source reduction and source classification are important links in waste reduction,and the classification,collection,transportation,classification and recycling（or final disposal）of garbage after classification and delivery is an important part of resource utilization.However,the three links are system engineering.Front-end delivery affects the quality of end-end processing.End-end processing capacity determines the meaning of front-end classification.Mid-end collection and transportation are important links before and at the end of the connection.The operating cost is more related to the realization of the front and end goals and the quality of the realization.Waste management is to achieve the improvement of system efficiency in all links of waste classification.Waste sorting has large investment and low economic returns,but its externalities are large and social benefits are high.It is difficult for the market to meet the needs of waste management.The government needs to participate,manage and supervise.Personnel,transportation equipment and personnel are needed at the mid-end,and processing plants need to be established at the end.Fiscal and tax policies have become an important lever to motivate all parties to act.By increasing publicity costs at the front end and formulating a policy of charging waste by volume,it can effectively enhance residents’ willingness to consciously classify them,and encourage everyone to classify and put in ideologically and behaviorally.By increasing the collection and transportation facilities and the wages of the collection and transportation personnel at the mid-end,the garbage classification collection and transportation are realized.Increase the construction of terminal treatment facilities through tax incentives or PPP projects.Good management of urban waste can not only increase economic benefits,but also improve social benefits,so that ecological civilization can be reflected in urban civilization,and achieve the goals of improving the living environment,saving resources,and advancing social civilization.This paper combines theoretical analysis and empirical analysis to study the support of my country’s fiscal and taxation policies for all aspects of urban domestic waste classification,focusing on the two perspectives of fiscal expenditure and tax revenue.First of all,this paper summarizes the domestic and foreign research on various links of garbage classification and related fiscal and taxation support.Based on the theory of public goods,externality theory and circular economy theory,it describes the status quo of each link of garbage classification and the status quo of fiscal and taxation policies,and further Sort out and analyze the fiscal and taxation policies of my country’s urban domestic waste classification,and provide policy support for the empirical model design.Secondly,based on the panel data of 30 provinces,municipalities and autonomous regions in my country from 2006 to 2020,this paper studies the effect of my country’s fiscal and taxation policies on the disposal of urban domestic waste,and concludes that the impact of fiscal expenditure policies on the disposal of domestic waste has a time lag,Although the impact of tax and fee income policy on the amount of domestic waste disposal is significant,it is a conclusion that the impact is small.This paper further divides the country into two regions,north and south,to study regional differences.It is found that the impact of vehicle equipment investment in the southern region is not significant from the perspective of fiscal expenditure,and the impact of garbage disposal fee income in the northern region is not significant from the perspective of tax revenue.The reliability of the conclusions is then proved by robustness tests.Finally,based on the conclusions of empirical analysis and combined with the fiscal and taxation policies of Japan and Germany,this paper puts forward fiscal and taxation policy recommendations that are suitable for the classification of urban domestic waste in my country and improve the quality of garbage management: the front-end classification and delivery links should increase financial budget investment and increase publicity.Educational funds,and gradually implement the system of charging by volume;in the mid-end collection and transportation links,special fund subsidies should be added,financial subsidies for sanitation workers should be increased,and a deposit system should be fully implemented;in the terminal processing link,technical research and development support should be increased,the direction of financial investment should be adjusted,and the environment should be established.Compensation Mechanism.