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 country's 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 domestic waste treatment industry, improve the implementation of the tax incentives police on the domestic waste treatment industry, in order to promote China's rapid development of domestic waste treatment industry. |