解决快递包装问题的税收政策研究

Tax Policy Research to Solve the Problem of Express Packaging

随着电商平台的不断崛起,越来越多消费者喜欢网购产品,拉动内需的同时环保意识差、监管不到位等问题也导致环境污染越来越严重。目前我国快递包装物相关税收优惠政策主要包括增值税、企业所得税、环境保护税等税种,通过约束性税收政策和鼓励性税收政策相结合方式,促进快递包装物合理利用及处置。研究后,建议应进一步提高综合利用相关税收优惠政策,并建议将部分不可降解包装材料纳入消费税征税范围,以实现提升民众环保意识,全面贯彻节能减排、绿色环保的理念。

With the continuous rise of e-commerce platforms,more and more consumers like to purchase products online,which boosts domestic demand while poor environmental awareness and inadequate supervision have led to increasingly serious environmental pollution.At present,China’s courier packaging-related tax incentives mainly include VAT,enterprise income tax,environmental protection tax and other taxes,through a combination of binding tax policies and encouraging tax policies to promote the reasonable use and disposal of courier packaging.After the study,the article suggests that the tax preferential policies related to comprehensive utilization should be further improved,and suggests that some non-degradable packaging materials should be included in the taxation scope of consumption tax,so as to realize the enhancement of public awareness of environmental protection and the comprehensive implementation of the concept of energy conservation,emission reduction and green environmental protection.