Research On Tax Policy In Rubbish Disposal Industry

According to the statistics,the cumulative stock of household garbage in China is as high as 7 billion tons at present.Although wastes have caused varying degrees of environmental pollution and damages to all aspects of social life,with the deepening understanding of the public and society on the value of garbage,garbage is gradually regarded as “urban mineral deposit” with great development value and potential in modern society.By the end of 2018,more than 359 household garbage incineration plants have been built and put into operation in China,which has fostered related enterprises and industries.However,at present,China's mixed incineration,which is mainly based on domestic garbage,and the technology of blue incineration need to be further broken.Therefore,it is difficult to achieve the ”Blue Burning 3.0-Creating New Environment Supply” advocated by the state in the near stage.During new normal conditions,the industry chain of garbage disposal extends continuously to the front and back ends of the disposal.The punctiform service in the garbage field is densifying constantly,which promotes the integration of the garbage industry with the green development of the city.The government proposes to establish and improve the charging mechanism for domestic waste treatment,improve the charging mechanism for solid waste disposal,especially hazardous waste disposal,comprehensively establish the charging mechanism for solid waste treatment covering cost and reasonable profit,improve the incentive mechanism for fine classification of domestic waste,and accelerate the incentive mechanism for promoting fine classification,resource utilization and harmless treatment of garbage.Under the background of the gradual decline of government participation and the gradual increase of third-party participation,enterprises have difficulties in financing and earning in the actual operation process,which increase the demand for supporting government industries through tax policies.Therefore,we should improve the enthusiasm of social enterprises and other third parties to participate in the garbage disposal industry,open the types of enterprises involved in bidding,and promote the scientific research investment of existing enterprises through tax incentive mechanism.Use literature research,comparative analysis and empirical analysis,this paper makes a thorough analysis of the relevant tax rates,tax targets and preferential policies of garbage disposal industry in various tax categories in China on the basis of the analysis of domestic and foreign scholars' tax policies on garbage disposal industry.In the empirical analysis part,I analyze the impact of tax policy on the annual net profit margin of a single garbage disposal enterprise by using VAR model and panel data collected from the annual reports of M company in recent six years,and clean the data related to garbage disposal industry in the National Statistical Yearbook in recent ten years,using impulse reaction analysis from the macro level.The impact of fiscal expenditure and tax revenue on the optimization of industrial structure in China.Based on the analysis of environmental protection tax system and garbage tax policy in several foreign countries,the paper gives some revelations and suggestions on improving the tax policy of garbage disposal industry in China.