| Under the environment of market economy,brokers to pursue their own maximum economic benefits for the purpose of automobile producers and consumers have direct access to the interests in the production and consumption behavior in the process,but to the environment and resources of recessive damages.Cause producers and consumers to cause damage to the environment and resources,the cost is zero,further lead to market failure.After the market regulation "invisible hand" fails,the allocation of resources needs to be carried out by the government through the "visible hand" to carry out the necessary macro adjustments and controls,so as to make up for the lack of market regulation.But our country just lacks the effective system safeguard in the waste vehicle recycling processing tax,the government subsidy and so on.This topic mainly aims to "foreign legal research system" policy of extended producer responsibility,specific analysis of the "waste electrical and electronic products recycling regulations" successful practice in China,combined with the finance and tax law system in our country,such as the use of EPR theory research,"the legal framework of extended producer responsibility research China scrap auto industry the development of automobile industry,to explore in the scrap policy system,development and operation mode.The government policy tool is an important means for the government to play its financial function,and belongs to the category of macroeconomics.The current legal system of end-of-life vehicles has been unable to meet the development of the industry,and the community has reached a certain consensus in the direction of policy development of the extended producer responsibility system.The social responsibility of the main parties in the automobile industry needs to be adjusted by means of coercive economic means,and the government should play an important role in the redistribution of resources.Then,the policy tool will be an important way to realize,and will play an important supporting role in the development of scrap cars in china.The paper systematically studied foreign discardedautomobiles conditions using extended producer theory in the domestic environment,and focuses on the analysis of current situation and influencing factors of fund appliance recycling in China,combined with China's fiscal,tax,government fund system requirements,identify the domestic producers of different factors under the system of extension extension scrap car recycling efficiency and economy the value effect,which summed up the suitable for China's scrap auto recycling policy tools.The general idea of this thesis is: putting forward the question,foreign producers to extend the system review and evaluation of the legal system of fiscal subsidies and Countermeasures of waste electrical and electronic products recycling fund status and characteristics of the scrap car environmental policy tools to optimize choice--the research conclusions and suggestions.In the course of the study,this paper analyzes and sums up the third and fourth points,with the waste electrical and electronic products and the reference basis of fiscal,taxation,subsidies,funds,environmental protection fees,deposit system and other different factors in recycling economic value influence the selection and optimization of the development of the automotive industry in line with China's scrap policy tools. |