Research On The Effect Of Fiscal And Tax Policy On The Management Of Municipal Solid Waste

Strengthening waste management is an inherent requirement for creating the city card and enhancing the image of city.Besides,it is also an indispensable part in the construction of ecological civilization.By promoting the management of waste,the realistic needs of people's harmonious happiness can be satisfied,and lay a solid foundation for improving regional competitiveness and sustainable development.In the process of advancing effective management of waste,the corresponding fiscal and taxation policy support is indispensable.Based on fiscal and taxation policy perspectives,and combined with panel data of 30 provinces in our country from 2002 to 2013,this paper conducts the actual effect of fiscal and tax policy on waste management volume at national level and at the three regional levels of eastern,central and western regions.The study found that the impact of investment in waste treatment facilities on waste disposal capacity is not significant in the short term,but in the long run,there is a clearly positive effect,indicating that the impact of the fiscal and tax policy on waste management has a time lag.At the same time,the waste disposal technology and road cleaning area also have a positive effect on waste management volume.Further analysis found that the effect of increasing number of waste management plants in the eastern region is more significant,and the role of improving waste management technologies in the central and western regions is even more pronounced.Therefore,fiscal “cake” must be allocated according to local conditions so as to avoid unnecessary losses.The impact of solid waste fee on waste management volume was not significant both from the perspective of the national level or different regions,showing the inefficiency of the “waste tax policy” and highlighting the importance of reforming the solid waste fee mode.Besides,the level of education has little effect on the amount of waste management,reflecting the importance of increasing the waste management advocacy expenditure.After the above analysis,we put forward some relevant policy suggestions to promote the effective management of waste.