试析发达国家的产业废弃物税收制度

Tax System of Industrial Wastes in Developed Countries

近年来,日本等众多发达国家为了鼓励企业参与资源的循环利用,减少生产活动对环境带来的负面影响,普遍开征了产业废弃物税。本文结合日本的具体经验评析了各种类型的产业废弃物税对产业废弃物排放抑制效果的优劣,以期为构筑符合我国的相关税收制度的选择提供指导。

Recently, in order to encourage enterprises to participate in the recycling utilization ot resources and reduce the negative impact of productive activities on environment, Japan and many other developed countries have levied a duty on industrial wastes. The effect of various industrial waste taxes on the disposal of industrial wasters is analyzed based on Japan＇ s experience, expecting to find some references for China to formulate its relat ed tax policies.