Research On Tax Policies To Promote The Development Of Sewage Treatment Industry

With the rapid development of global economy and the acceleration of urbanization,the consumption of natural resources has been increased while the living standard of people has been improved.In a short period of ten years,with the acceleration of urbanization process and the improvement of industrial level,the urbanization rate of our country has increased by 1% every year,and the industrial added value has increased by 11% every year.At the same time,the sewage discharge has increased by 5% every year,so the action of water pollution control is imminent.During the 13 th Five Year Plan period,strengthening the prevention of water pollution and the treatment of urban sewage has become the key content of environmental treatment.The promulgation of environmental protection tax law further promotes the process of environmental protection in China.In recent years,the wastewater treatment industry has taken this opportunity to usher in the golden development period.From 2005 to 2019,the urban sewage treatment capacity in China increased from 0.52 million T / D to 187 million T / D,an increase of nearly 3.7 times.So far,the number of urban sewage treatment plants in China has increased to 6910,eight times that of 14 years ago.However,under the background of the gradual decline of the proportion of government participation and the gradual rise of the proportion of third-party participation,due to the imperfection of various fiscal and tax policies and relevant supporting measures,the enterprises have encountered problems such as financing difficulties and profitability difficulties in the actual operation process.The development of the industry can not be separated from the strong support of the government.The government should strengthen the guiding role of relevant tax policies,improve the enthusiasm of other social enterprises and other third parties to participate in sewage treatment,open the types of enterprises participating in bidding,and promote the scientific research investment of existing enterprises through the tax incentive mechanism.This paper mainly uses case analysis,comparative analysis and literature research methods to make some theoretical exploration and Research on improving the current tax policies related to sewage treatment.Based on externality theory,public product theory and sustainable development theory,this paper concludes that good tax preferential policies can effectively promote the development of wastewater treatment enterprises.By analyzing the current situation of sewage discharge and infrastructure construction of sewage treatment in China,and summarizing the tax policies to promote the development of sewage treatment industry,it is found that the current tax policies to promote the development of sewage treatment industry in China mainly have the following problems: the tax policy system is not perfect,the tax collection system design is not reasonable,and the relevant supporting facilities are not in place.This paper selects a representative listed enterprise a as a case for further analysis.Through studying the operation and tax situation of listed enterprise a,and measuring its relevant tax indicators,it finds that the real tax preference enjoyed by enterprises is limited,which further proves the shortcomings of the current tax policy.Finally,based on the successful experience of the tax policies of the developed countries in the world,and based on the actual situation and the current situation of the tax policies in China,it is suggested that the focus of improving the tax policies for the development of sewage treatment industry is to establish a sound environmental tax system and improve the relevant supporting measures.