The Tax On Waste Management Policy Research

In numerous management garbage problem is superiority, the policies of economic policy and tax policy in the core position of economic policy. From the perspective of the garbage into the industrial waste, living garbage and agricultural waste. The existing policy, the amount of industrial waste discharge levy on the low side reach the purpose of the pollution, life garbage disposal fee no matter look from the breadth and depth, and the charge standard is low, cannot promote the development of garbage disposal industry, agricultural waste existing tax policy vacuum. From the tax policy of macro point of view, in order to achieve waste reduction, recycling, harmless, garbage tax policy should be around two aspects. On the one hand is mainly in order to reduction target of positive norms and constraints of tax or fee, on the other hand, in order to achieve the utilization and harmless to the side of preferential tax policy of encouragement. In this paper, in the framework of three kinds of main garbage, in tax and fee policy for clues, analysis of the existing tax policy shortcomings of all kinds of garbage, are put forward on the basis of the industrial waste pollution tax, living garbage charge policy, agricultural waste included in the scope of tax and fee policy, timely, and for the benefits of garbage treatment related industry or link to give tax breaks.