| Huge amount of construction waste not only makes great contribution to economic development,but also brings serious impact on society and natural environment.Currently,the recycling rate of construction waste in developed countries such as the European Union has reached over 90%.China and other countries have done a lot of work in the construction waste recycling policy legislation,making series of laws,decrees and plans.However,it lacks government planning guidance and promotion,as well as effective economic and tax incentive policies for recycling construction waste plants.As a result,China's construction waste recycling rate is low.In order to further explore the development of construction waste recycling plants and promote the recycling of construction waste in China.Based on the method of system dynamics,this paper constructs the economic benefit model of waste recycling plants,conducts in-depth analysis,and draws the following conclusions and innovation points:In this paper,based on system dynamics method,built on the economic benefits of construction waste s recycling enterprise system simulation model,analyze the causal relationship between each other,and to build a construction waste recycling plants economic model of flow chart,simulation of different tax incentives,and the simulation results are analyzed.(2)When guangzhou municipal government supports construction waste recycling plants with large monetary subsidies,the total revenue is expected to increase by 33.56%year-on-year in 2030;When new production technologies are adopted,the return on investment is expected to reach 46.8%by 2030 compared with before the improvement.In the simulation scenario,the return on investment is 42.2%,which has a good incentive effect on enterprise cost control.(3)Different tax policy incentive simulation is carried out for construction waste recycling plants,and the simulation results are compared with the benchmark policy:when the tax preference is 70%,the gain brought by the preferential policy of value-added tax is the highest,and the expected return on investment in 2030 is 70.97%;Corporate income tax is next,with an estimated return on investment of 54.12%by 2030.The education surcharge preferential policy and the urban construction tax preferential policy have the least impact.It is estimated that the investment returns of the education surcharge preferential policy and the urban construction tax preferential policy are 42.92%and 43.81%respectively.However,it is not the case that the larger the tax incentives are,the greater the return on investment of plants will be.When the tax incentives reach a certain peak,the return on investment will remain unchanged or even decrease.At this time,it is suggested that the government reduce the incentives and gradually move towards marketization.(4)Reduce the cost of plants and improve the expected income of plants through tax incentive policy theory,so as to improve the profitability of China's construction waste recycling plants.Increase the intensity of preferential treatment for value-added tax and enterprise income tax,but when it reaches a certain number of years,the tax incentive policy will no longer become the main factor affecting the benefits of plants.It is suggested that the government improve the relevant laws of tax incentive policy,increase the tax types of tax incentive,and add the tax incentive policy for equipment.We should actively change the way of taxation,increase indirect taxation,and improve the economic benefits of plants.Research results can be further perfect the incentive in our country construction waste circulation economic theory of incentives,and for the government to formulate construction waste circulation,economic decision-making reference of related laws,policies and promote the development of the construction waste recycling industry in China,and the development of the emerging industries such as waste treatment and the formation of the industrial chain,realize the sustainable development of strategic objectives. |
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