英国填埋税制度研究对中国固体废物环境保护税的启示

Study on the United Kingdom's landfill tax system and its instructions to the legislation of solid waste tax of China

英国实施填埋税20年以来,抑制填埋处置的效果显著,废物填埋量下降了70%。对英国填埋税制度进行研究,从立法体系、征收条件及管理程序、优惠政策等几方面进行介绍。通过研究,对中国固体废物环境保护税立法提出两方面的建议:科学合理设定固体废物环境保护税的征收条件;简化固体废物环境保护税的税目设置。此外,设计了测算中国固体废物环境保护税的方法,据此开展了测算,并对固体废物环境保护税未来研究的方向和重点进行了展望。

Since the United Kingdom’s landfill tax was introduced,20 years have passed and it works well to reduce the volume of waste sent to landfill.The quantity of waste landfilled fell by 70%.System of the United Kingdom’s landfill tax was studied,including legislation system,taxable conditions,tax administration,exemptions and credits.Two suggestions were given for the legislation of solid waste tax of China,such as properly setting the taxable conditions of solid waste and simplifying tax rates of solid waste and hazardous waste.A method was designed to calculate the amount of solid waste tax in China.Finally,the main contents and emphases of solid waste tax research in the future was summarized.