再生资源行业税收征管存在的问题与完善建议

Problems and Improvement Suggestions of Tax Collection and Administration in the Recycle Resources Industry

再生资源回收利用是资源综合利用的关键环节。促进再生资源行业健康发展,有利于我国全面建立节约集约的立体化循环经济系统。通过对再生资源行业税收征管现状的调研发现,再生资源利用环节的税收优惠难以传导至回收环节的正规企业、虚开增值税专用发票形式多样、对物资报废的税收管理过于宽松、利用财政返还奖补政策减轻企业税负的现象普遍存在等问题一直掣肘再生资源行业的健康发展。为引导整个行业实现良性循环和健康发展,可从优化再生资源行业的税收征管方式、加强对再生资源回收行业产废源头的税收管理、对再生资源行业进行信息化试点、加大对地方财政违规税费返还的查处力度等四个方面对再生资源行业的税收征管进行完善。

Regenerated resource recycling and utilization is a key link in the comprehensive utilization of resources.Promoting the healthy development of the recycle resources industry is beneficial to the establishment of a comprehensive,intensive and circular economic system in our country.Through a survey of the current situation of tax administration in the recycle resources industry,it is found that the tax preferences for the utilization of recycle resources are difficult to be transmitted to regular enterprises in the collection and recycling links,the forms of counterfeiting value-added tax special invoices are diverse,the tax management of material scrapping is too loose,and the phenomenon of reducing enterprise tax burden through fiscal return and subsidy policy is widespread,which have always been hindering the healthy development of the recycle resources industry.To steer the entire industry towards a virtuous cycle and healthy development,improvements can be made in the tax collection and administration of the recycling industry from four aspects:optimizing the tax collection and administration methods for the recycling industry,strengthening tax management at the source of waste generation in the recycling industry,piloting the informatization of the recycling industry,and intensifying the investigation and punishment of local fiscal violations in tax and fee returns.