摘要
论述了我国现行"再生资源增值税政策"的法规主体及其演变过程;分析了现行税收政策的施法效果及良好预期,以及停止退税对废钢铁市场的正面和负面影响;对2011年我国废钢铁供需市场进行预测,并提出政策层面的立法建议。
This paper demonstrated the subject of taxation and the history of value added tax policy for recycled resources, and then analyzed the effect and prospects of current tax policy, as well as the positive and negative impact of tax-refund cancellation on the steel and iron scrap market. Finally some anticipation of supply-demand in steel and iron scrap market was given, as well as suggestions about regulation and legislation.
出处
《再生资源与循环经济》
2011年第1期20-23,共4页
Recyclable Resources and Circular Economy
关键词
废钢铁
市场
税收政策
影响
建议
steel and iron scrap
market
tax policy
impact
suggestion
