The Tax Policy Research In The Treatment Of Solid Wastes Industry

The solid wastes exist in every aspect of the production and life. From the industrial production, agricultural production, service industry and the daily life, we can not avoid the pollution of the solid wastes. The pollution of the solid wastes is very common. The current situation of the pollution of solid wastes in our country is not optimistic, the production and emission of the solid wastes is increasing. It is imperative to strengthen the management of solid wastes, reduce the emission of solid wastes and improve the utilization of solid wastes. The treatment of solid wastes plays an important role in solving the problem of the pollution of the solid wastes, the development of the solid wastes disposal industry, to a certain extent, can effectively reduce the production of the pollution of solid wastes. Therefore, how to promote the level of the development of solid wastes treatment industry become the key problem of the current research.The solid wastes have the characteristics of resource, harmfulness and universality. The management of solid wastes need the actively guide of the government. Through the formulation of public policy, especially the tax policy, and the means of economy, science and technology, administration and law, following the objective law of nature, society and economy, we can manage and supervise the production and treatment of solid wastes, and we also can properly handle the solid wastes and improve the utilization of the solid wastes, so that we can preserve the public interest, develop circular economy and ultimately promote the sustainable development of society. The government’s governances of the solid wastes are policy and social affairs, the whole societies carry on the positive interaction and mutual governance under the guidance of the government. The tax policy plays an important role in this process.This paper adopted the research methods of literature, investigation and comparison. The main content of the research is the tax policy of solid wastes disposal industry, and the paper proposed the ideas and suggestions of solving the problems through the tax policy for the situation of the solid wastes governance and treatment industry in our country.First of all, the paper expounds the theoretical basis of environmental taxation by the use of the theory of externality and public goods. it demonstrates that the environmental taxation is effective and necessary from the view of the environmental public policy and environmental economics. Secondly, through the data analysis, the paper respectively introduces the serious situation of our country from the aspects of industrial solid wastes, urban wastes and hazardous wastes, and summarizes the problems of current tax policy through the existing tax policy. Thirdly, the paper contrastively researches the environmental taxation system of the United States, Britain and Japan. Combining with the conditions of our country, we should selectively use the environmental taxation policy of developed countries for reference. Finally, for the above research, the paper proposes the tax advice of consummating our country solid wastes management and treatment industry, which expounds the new way of the environmental protection tax and the means of consummating the existing tax in our country such as resource tax, consumption tax, value-added tax and enterprise income tax. The paper also proposes the opinions of special funds, supporting policy, environmental publicity, technological updating and improving the legal system for the relevant supporting measures.