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我國環保產業稅收優惠政策解讀
作者: 佚名 時間:2020-1-7文章來源:訪問量:693

体球网完场比分XITONGSHULILEHUANBAOCHANYEDESHUISHOUYOUHUIZHENGCE,DUI73JIAHUANBAOQIYEKAIZHANLESHUISHOUYOUHUIZHENGCEDESHISHIQINGKUANGDIAOCHA,BINGZHENDUIDIAOCHADECHUDEWENTI,TICHUJIANYI:TONGCHOUGUIHUASHEJI,TUIDONGJIANLIZHENGCETIXI;WANSHANGUIZHANGZHIDU,BUQIYOUHUIZHENGCEDUANBAN;JIADAYOUHUILIDU,QIESHIFAHUIDIAOJIEZUOYONG;QIANGHUALUODIZHIXING,BAOZHANGZHENGCESHISHIXIAOGUO。

QIANYAN

SHUISHOUYOUHUIZHENGCESHIGUOJIAWEIGULIHEFUCHIQIYEHUOMOUXIETESHUXINGYEDEFAZHAN,YUNYONGSHUISHOUJINGJIGANGGANJINXINGDIAOJIEDEYIXIANGLINGHUOCUOSHI。XIANJIEDUAN,WOGUOSHUISHOUYOUHUIZHENGCEDEJIBENYUANZEBAOKUO:CUJINKEJIJINBU,GULIJICHUSHESHIJIANSHE,GULINONGYEFAZHAN、HUANJINGBAOHUYUJIENENG,ZHICHIANQUANSHENGCHAN,TONGCHOUQUYUFAZHAN,CUJINGONGYISHIYEHEZHAOGURUOSHIQUNTIDENG[1]。

HUANBAOCHANYEWEISHEHUISHENGCHANHESHENGHUOTIGONGSHENGTAIHUANJINGCHANPINHEFUWU,SHIWEIBAOHUSHENGTAIHUANJING、LVSEFAZHANTIGONGWUZHIJICHUHEJISHUBAOZHANGDECHANYE,YESHIWOGUODEZHANLVEXINGXINXINGCHANYE[2]。JIAKUAIFAZHANHUANBAOCHANYE,JIANGYOUXIAOTUIDONGLVSEJISHUJINBU,LADONGHUANBAOSHESHITOUZIHESHENGTAIHUANJINGCHANPINXIAOFEI,XINGCHENGXINDEJINGJIZENGCHANGDIAN,TUIJINLVSEJINGJIKECHIXUFAZHAN。

体球网完场比分SHISHIHUANBAOCHANYESHUISHOUYOUHUIZHENGCEFUHEWOGUOZHANLVEFANGZHENHESHUISHOUYOUHUIYUANZE,SHICHONGFENFAHUISHUISHOUJINGJIGANGGANGONGNENGZUOYONG、TUIDONGHUANBAOCHANYEFAZHAN、ZHICHENGJINGJIGAOZHILIANGFAZHANHESHENGTAIHUANJINGGAOSHUIPINGBAOHUDEZHONGYAOJUCUO。YANJIUBINGBUDUANWANSHANWOGUOHUANBAOCHANYESHUISHOUYOUHUIZHENGCEJUYOUZHONGYAODEXIANSHIYIYI。

1HUANBAOCHANYESHUISHOUYOUHUIZHENGCEXIANZHUANG

体球网完场比分WOGUOHUANBAOCHANYEKEFENWEIHUANBAOJISHUYUSHEBEI(CHANPIN)、HUANJINGFUWUHEZIYUANZONGHELIYONGSANBUFEN[3]。GENJUWOGUOXIANXINGSHUIZHITIXI,WOGUOHUANBAOQIYEXIANGSHOUDESHUISHOUYOUHUIZHENGCEZHUYAOBAOKUOMIANSHUI、JIZHENGJITUI、SHUISHOUDIMIAN、SHUISHOUJIANMIAN、JIAJIKOUCHU、JIANJISHOURU、JIASUZHEJIU、DISHUILVDENG。ANZHAOHUANBAOCHANYEHESHUIZHONGFENLEI,WOGUOHUANBAOQIYESHUISHOUYOUHUIZHENGCEJIQINEIRONGRUXIA:

1.1HUANBAOJISHUYUSHEBEI

ZAIZENGZHISHUIFANGMIAN,DUITIGONGJISHUYANFAHEFUWUYEWUERCHUANGZAODESHOURU,MIANZHENGXIANGYINGDEZENGZHISHUI。DUIJINKOUBUFENFEIQI、FEISHUIZHILI、WUNICHULIDENGZHONGDAJISHUSHEBEIJIQIGUANJIANLINGBUJIAN、YUANCAILIAOMIANZHENGZENGZHISHUIHEGUANSHUI,QIZHONG,HANGAI17LEIDAXINGHUANBAOJIZIYUANZONGHELIYONGSHEBEI,SHEJIYANQITUOXIAOCHENGTAOSHEBEI、SHISHIDIANCHUCHENQIDENGDAQIWURANZHILISHEBEI,FEISHUIZHILISHEBEI,ZIYUANZONGHELIYONGSHEBEIDENGHUANBAOJISHUZHUANGBEIHECHANPIN。QIYEGOUJINHUOZIZHIGUDINGZICHANFASHENGDEJINXIANGSHUIE,KEPINGXIANGGUANPINGZHENGCONGXIAOXIANGSHUIEYUYIDIKOU[4]。

ZAIQIYESUODESHUIFANGMIAN,DUIJISHUZHUANRANGSHOURU500WANYUANYIXIABUFENMIANZHENGXIANGYINGDESUODESHUI。QIYEGOUZHIBINGSHIJISHIYONG《JIENENGJIESHUIHEHUANJINGBAOHUZHUANYONGSHEBEIQIYESUODESHUIYOUHUIMULU(2017NIANBAN)》(GONGBAOHANSHUIWURANFANGZHISHEBEI、DAQIWURANFANGZHISHEBEI、TURANGWURANFANGZHISHEBEI、GUTIFEIWUCHUZHISHEBEI、HUANJINGJIANCEZHUANYONGYIQIYIBIAO、ZAOSHENGYUZHENDONGKONGZHI6DALEI24XIANGSHEBEI)HE《ANQUANSHENGCHANZHUANYONGSHEBEIQIYESUODESHUIYOUHUIMULU》GUIDINGDEHUANJINGBAOHU、JIENENGJIESHUI、ANQUANSHENGCHANDENGZHUANYONGSHEBEIDETOUZIEANYIDINGBILISHIXINGSHUIEDIMIAN。KEJIXINGZHONGXIAOQIYEKAIFAXINJISHU、XINCHANPIN、XINGONGYIFASHENGDEYANJIUKAIFAFEIYONGJIAJIKOUCHU。CHANPINGENGXINHUANDAIJIAOKUAIDEGUDINGZICHANHECHANGNIANCHUYUQIANGZHENDONG、GAOFUSHIZHUANGTAIDEGUDINGZICHAN,KEYIXIANGSHOUSUODUANZHEJIUNIANXIANHUOZHECAIQUJIASUZHEJIUYOUHUI[5]。GENJU《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUSHEBEIQIJUKOUCHUYOUGUANQIYESUODESHUIZHENGCEDETONGZHI》(CAISHUI〔2018〕54HAO),BUFENSHEBEI、QIJUTOUZIKEXIANGSHOUJIASUZHEJIUYOUHUIZHENGCE。

1.2ZIYUANZONGHELIYONG

ZAIZENGZHISHUIFANGMIAN,GENJU《ZIYUANZONGHELIYONGCHANPINHELAOWUZENGZHISHUIYOUHUIMULU》,YILAJI、NONGLINSHENGYUWUWEIRANLIAOSHENGCHANDERELIHUODIANLI,YIJIYIGONGYEFEIQIWEIYUANCAILIAOSHENGCHANDEDIANLI、RELIXIANGSHOUJIZHENGJITUI100%YOUHUIZHENGCE;ZONGHELIYONGFEIZHA、GONGYEWUNI、FEIQISHENGCHANDEJIANZHUCAILIAO、SHUINI、SHENGWUCHAIYOUDENGCHANPIN,XIANGSHOUZENGZHISHUIJIZHENGJITUI70%YOUHUI;ZICHANZIXIAOFEIWUZONGHELIYONGCHANPINDEQIYESHIXINGJIZHENGJITUI50%YOUHUI;CONGSHIDIANZIFEIWUCHAIJIELIYONG,FEICUIHUAJI、DIANDUFEIQIWUYELIANTICHUNDENGHUODONGQIYESHIXINGJIZHENGJITUI30%YOUHUI[6]。

体球网完场比分ZAIQIYESUODESHUIFANGMIAN,GENJU《GUOJIASHUIWUZONGJUGUANYUZIYUANZONGHELIYONGQIYESUODESHUIYOUHUIGUANLIWENTIDETONGZHI》(GUOSHUIHAN〔2009〕185HAO),YI《ZIYUANZONGHELIYONGQIYESUODESHUIYOUHUIMULU(2008NIANBAN)》GUIDINGDEZIYUANZUOWEIZHUYAOYUANCAILIAODEQIYE,QISHENGCHANFUHEGUOJIAFEIXIANZHIHEJINZHIBINGFUHEGUOJIAHEXINGYEXIANGGUANBIAOZHUNDECHANPINSUOQUDEDESHOURU,JIANAN90%JIRUDANGNIANSHOURUZONGE[7]。

ZAIZIYUANSHUIFANGMIAN,GENJU《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUQUANMIANTUIJINZIYUANSHUIGAIGEDETONGZHI》(CAISHUI〔2016〕53HAO)、《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUZIYUANSHUIGAIGEJUTIZHENGCEWENTIDETONGZHI》(CAISHUI〔2016〕54HAO),DUILIYONGFEISHI、WEIKUANG、FEIZHA、FEISHUI、FEIQIDENGTIQUDEKUANGCHANPIN,YOUSHENGJIRENMINZHENGFUGENJUSHIJIQINGKUANGQUEDINGSHIFOUGEIYUJIANSHUIHUOMIANSHUI:NASHUIRENKAICAIXIAOSHOUGONGBANSHENGKUANG,GONGBANSHENGKUANGYUZHUKUANGCHANPINXIAOSHOUEFENKAIHESUANDE,DUIGONGBANSHENGKUANGZANBUJIZHENGZIYUANSHUI。

1.3HUANJINGFUWU

在增值稅方面,2015年6月12日,《財政部國家稅務總局關于印發<資源綜合利用產品和勞務增值稅優惠目錄>;的通知》(財稅〔2015〕78號)對垃圾處理、污泥處理處置勞務、污水處理勞務享受增值稅即征即退70%的政策。《財政部國家稅務總局關于污水處理費有關增值稅政策的通知》(財稅〔2001〕97號)中提出對各級政府及主管部門委托自來水廠(公司)隨水費收取的污水處理費,免征增值稅[8]。

ZAIQIYESUODESHUIFANGMIAN,《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIFASHISHITIAOLI》DIBASHIBATIAOGUIDING:FUHETIAOJIANDEHUANJINGBAOHU、JIENENGJIESHUIXIANGMU,BAOKUOGONGGONGWUSHUICHULI、GONGGONGLAJICHULI、ZHAOQIZONGHEKAIFALIYONG、JIENENGJIANPAIJISHUGAIZAO、HAISHUIDANHUADENGXIANGSHOU“SANMIANSANJIANBAN”SUODESHUIYOUHUI。RENDINGWEIGAOXINJISHUQIYEDEQIYESUODESHUISHUILVKEJIANZHI15%,CONGSHIWURANFANGZHIDEDISANFANGQIYEJIANAN15%SHUILVZHENGSHOUQIYESUODESHUIYOUHUIZHENGCE。FUHETIAOJIANDEXIAOXINGWEILIQIYEJIANAN20%DESHUILVZHENGSHOUQIYESUODESHUI。

ZAIHUANJINGSHUIFANGMIAN,GENJU《ZHONGHUARENMINGONGHEGUOHUANJINGBAOHUSHUIFA》,YIFASHELIDECHENGXIANGWUSHUIJIZHONGCHULI、SHENGHUOLAJIJIZHONGCHULICHANGSUOPAIFANGXIANGYINGYINGSHUIWURANWU,BUCHAOGUOGUOJIAHEDIFANGGUIDINGDEPAIFANGBIAOZHUNDE,NASHUIRENZONGHELIYONGDEGUTIFEIWU,FUHEGUOJIAHEDIFANGHUANJINGBAOHUBIAOZHUNDE,ZANYUMIANZHENGHUANJINGBAOHUSHUI。

1.4QITA

ZAIXIBUDIQUGULILEICHANYEQIYESUODESHUIFANGMIAN,ZI2011NIAN1YUE1RIZHI2020NIAN12YUE31RI,DUISHEZAIXIBUDIQUDEGULILEICHANYEQIYEJIANAN15%DESHUILVZHENGSHOUQIYESUODESHUI。GULILEICHANYEQIYESHIZHIYI《XIBUDIQUGULILEICHANYEMULU》ZHONGGUIDINGDECHANYEXIANGMUWEIZHUYINGYEWU,QIEQIZHUYINGYEWUSHOURUZHANQIYESHOURUZONGE70%YISHANGDEQIYE。

ZAIGERENSUODESHUIFANGMIAN,CHUANGYETOUZIQIYEHETIANSHITOUZIGERENKEXIANGSHOUSUODESHUISHUISHOUDIMIANYOUHUIZHENGCE。JIANGZHIWUKEJICHENGGUOZHUANHUAWEIGUFEN、TOUZIBILIDEKEYANJIGOU、GAODENGXUEXIAOHUOZHEHUOJIANGRENYUANZANBUZHENGSHOUGERENSUODESHUI。KEJIRENYUANQUDEZHIWUKEJICHENGGUOZHUANHUAXIANJINJIANGLIGERENSUODESHUIYOUHUI。DUIFEISHANGSHIGONGSIHESHANGSHIGONGSIGUQUANJILIYANQINASHUIYOUHUI。GENJU《ZHONGHUARENMINGONGHEGUOGERENSUODESHUIFA》DISITIAO,SHENGJIRENMINZHENGFU、ZHONGYANGRENMINZHENGFUBUWEIHEZHONGGUORENMINJIEFANGJUNJUNYISHANGDANWEI,YIJIWAIGUOZUZHI、GUOJIZUZHIBANFADEKEXUE、JIAOYU、JISHU、WENHUA、WEISHENG、TIYU、HUANJINGBAOHUDENGFANGMIANDEJIANGJIN,MIANZHENGGERENSUODESHUI。

一是環保產業稅收優惠政策缺乏頂層設計。環保企業可享受的稅收優惠政策零星散落在各個稅種的法規中,且絕大多數不是專門為環保產業制定的,缺乏穩定性,導致稅收優惠政策的實施效果大打折扣。二是稅收政策之間缺乏統籌協調。比如,投資抵扣、即征即退、稅收減免和加速折舊等優惠政策,如果設置和運用不當,效果上會相互影響。具體來看,環保企業投資建設運營污水、垃圾處理廠,購進或自制固定資產發生的進項稅額從銷項稅額予以抵扣,繳納增值稅即征即退70%,后者的優惠力度顯得不足,效果大打折扣。同時,小型微利企業相當于實際所得稅稅率為5%或10%,若同時從事一些小型污水、垃圾、污泥處理處置勞務服務,那么所得稅“三免三減半”優惠政策就沒有實際意義了。因此,環保稅收優惠政策的制定過程中,應該嚴謹論證,注意各項優惠手段之間的聯系,統籌協調,避免政策效果的互相影響。

2.1.2BUFENZHENGCEQUEWEI

体球网完场比分YISHIQUESHAOXINJISHUTUIGUANGYUCHANYEHUABORUOHUANJIEDESHUISHOUYOUHUIZHENGCE。WOGUOSUIRANZHIDINGLECUJINQIYEJISHUCHUANGXINDESHUISHOUYOUHUIZHENGCE,DANZAIHUANBAOLINGYUSHANGDESHISHIXIAOGUOBINGBULIXIANG,QIEDUIYUJISHUCHANYEHUAYINGYONGHUANJIERENGCUNZAIQUEWEIXIANXIANG。ZAIDIAOCHADEHUANBAOQIYEZHONG,JINYOU6.8%DEHUANBAOQIYEXIANGSHOUDAOLEJISHUYANFADEZENGZHISHUIMIANZHENGZHENGCE,34.2%DEHUANBAOQIYEXIANGSHOUDAOLEYANFAFEIYONGSHUIQIANJIAJIKOUCHUDEYOUHUIZHENGCE,JUEDABUFENHUANBAOQIYESHANGWEIXIANGSHOUDAOJISHUCHUANGXINDESHUISHOUYOUHUIZHENGCE。ERSHIQUESHAOGULIHUANBAOQIYEZUODAZUOQIANGDESHUISHOUYOUHUIZHENGCE。MUQIANWOGUODEHUANBAOCHANYESHUISHOUYOUHUIZHENGCEYIHANGAIHUANJINGBAOHUSHEBEIYUCHANPINZHIZAO、ZIYUANZONGHELIYONGHEHUANJINGFUWUGELEIJINGYINGHUODONGJICHANPINYANFA、ZHUANRANG、GOUMAI、JINKOUHEFUWUGEHUANJIE,DANSHIGULIHUANBAOQIYEZUODAZUOQIANGDEZHENGCESHANGXIANBUZU。LIRUWOGUOSUIRANZHIDINGLEGULIQIYETOUZIWEISHANGSHIZHONGXIAOGAOXINJISHUQIYEHEZHONGZIQI、CHUCHUANGQIKEJIXINGQIYEDETOUZIDIMIANZHENGCE,DANZAIDIAOCHADE73JIAHUANBAOQIYEZHONGSHANGWUQIYEXIANGSHOUDAOGAIYOUHUIZHENGCE。

2.2BUFENZHENGCESHEJICUNZAIBUZU

体球网完场比分2.2.1SHUISHOUYOUHUIFANWEIYOUDAIKUODA

一是部分工業廢棄物、危險廢棄物(含醫療廢棄物)、再生資源回收拆解企業不再享受增值稅優惠政策。2015年,《財政部國家稅務總局關于印發<資源綜合利用產品和勞務增值稅收優惠目錄>体球网完场比分;的通知》(財稅〔2015〕78號)中對于“垃圾”的定義比國家原來執行的《財政部國家稅務總局關于調整完善資源綜合利用產品及勞務增值稅的政策通知》(財稅〔2011〕115號)有所收窄,垃圾僅指城市生活垃圾、農作物秸稈等,不包括部分工業廢棄物和危險廢棄物(含醫療廢棄物),使得此類企業無法享受到增值稅稅收優惠,負稅有所增加。其實施不僅使部分工業廢棄物、危險廢棄物(含醫療廢棄物)、再生資源回收拆解企業不再享受增值稅優惠政策,處于資源循環利用前端的回收拆解企業也不再享受企業所得稅優惠政策,導致這類企業的稅負增加。同時,企業資源綜合利用取得的企業內部收入也無法享受資源綜合利用企業所得稅優惠[9]。

体球网完场比分2.2.2ZHENGCEYOUHUILIDUSHANGXIANBUGOU

YISHISHEJIHUANBAOQIYEDESHUISHOUYOUHUIZHENGCEDUODANSHIJIXIANGSHOUDESHUISHOUYOUHUIZHENGCEYOUXIAN。MUQIAN,HUANBAOQIYEKEXIANGSHOUDESHUISHOUYOUHUIZHENGCEZHONGLEIJIAODUO,DANYOUYUHUANBAOQIYEDADUOWEIZHONGXIAOQIYE,ZHENZHENGNENGXIANGSHOUDESHUISHOUYOUHUIZHENGCEZHONGLEIYOUXIAN。DIAOCHAXIANSHI,HUANBAOQIYEXIANGSHOUDESHUISHOUYOUHUIZHENGCEZHUYAOJIZHONGWEIGAOXINJISHUDISHUILVYOUHUIZHENGCE、ZENGZHISHUIJIZHENGJITUIZHENGCE、KEJIXINGZHONGXIAOQIYEYANJIUKAIFAFEIYONGSHUIQIANJIAJIKOUCHUHEXIAOWEIQIYEDISUODESHUIYOUHUIZHENGCE,QITAYOUHUIZHENGCEXIANGSHOUDEJIAOSHAO。ERSHIZHENGCEZHICHIFANGSHIYOUDAIWANSHAN。BUFENSUODESHUIYOUHUIZHENGCEYAOQIUQIYEZAIYINGLIDEQINGKUANGXIACAINENGXIANGSHOUDAOZHEZHONGYOUHUIZHENGCE,DUIYUYIXIEQIANQITOURUJIAODA、CHIXUSHIJIANJIAOCHANG、YINGLIJIAOSHAOHUOKUISUNDEXIANGMUZUOYONGMINGXIANBUDA。LIRU,HUANJINGJICHUSHESHIJIANSHEXIANGMUPUBIANCUNZAIJIANSHEZHOUQICHANG,JINGYINGCHUQIPUBIANWULIHUOWEILI,TOUZIHUIBAOXIANGDUIJIAODI、HUIBAOQIXIANJIAOCHANGDENGWENTI,DAOZHIZHENGCEDESHISHIXIAOGUOJIANRUO。

体球网完场比分2.3ZHENGCESHISHIZHIXINGLIDUBUGOU

体球网完场比分2.3.1YOUHUIZHENGCEZHIXINGCHENGXUFANSUO

体球网完场比分YISHIBUFENSHUISHOUYOUHUIZHENGCEBAOSONGTIAOJIANKEKE。ZAIZENGZHISHUIJIZHENGJITUIZHENGCEFANGMIAN,BUFENHUANBAOQIYEFANYING,ZIYUANZONGHELIYONGCHANPINHELAOWUZENGZHISHUIJIZHENGJITUIBANSHUIGUOCHENGZHONGXUDIJIAODEQIYESHOUFAZHENGMINGCAILIAODEYOUXIAOQIDUAN,XUYAODUOCIZHONGFUBANLI;DIJIAODEZIYUANZONGHELIYONGZHENGBANLISHOUXUHETIAOJIANFANSUO,RENDINGBIAOZHUNKEKE,ZENGJIALEQIYESHENBAONANDU。ZAIHUANBAOZHUANYONGSHEBEISUODESHUIJIANMIANYOUHUIZHENGCEFANGMIAN,BUFENHUANBAOQIYEFANYINGTOUZIDIMIANZHENGCEDESHUISHOUYOUHUISHENBAOBEIANLIUCHENGJIAOFUZA,DUIYUMEIYITAIZHUANYONGSHEBEIDOUXUYAOZAISHUIWUJIGUANJINXINGBEIANDENGJI,TONGSHI,XIANGGUANSHEBEIDECANSHUYAOQIUJIAOWEIYANGE、FUZA,XUYAOHAOFEIDALIANGDERENLICHENGBEN。BEIDIAOCHADE73JIAHUANBAOQIYEZHONGJINYOU2JIAXIANGSHOUDAOLEGAIYOUHUIZHENGCE。ERSHIDUIYUHUANBAOSHEBEIDEGUDINGZICHANZHEJIUTIAOJIANKEKE,XUMANZULIANGGETIAOJIAN:1)YOUYUJISHUJINBU,CHANPINGENGXINHUANDAIJIAOKUAIDEGUDINGZICHAN;2)CHANGNIANCHUYUQIANGZHENDONG、GAOFUSHIZHUANGTAIDEGUDINGZICHAN。DABUFENHUANBAOQIYEDOUHENNANDADAOZHELIANGXIANGTIAOJIAN,ZAIYIDINGCHENGDUSHANGBULIYUCIJIHUANBAOQIYEDETOUZI[10]。DIAOCHAXIANSHI,JINYOU5.5%DEHUANBAOQIYEXIANGSHOUDAOLEGAIYOUHUIZHENGCE。SANSHIYOUYUHUIJIXINXIGUIFANXINGXIANZHIDENGYUANYIN,DAOZHIXIANGSHOUJISHUYANFAMIANZHENGXIANGYINGZENGZHISHUIDEHUANBAOQIYEJIAOSHAO。CANYUDIAOCHADEHUANBAOQIYEZHONGJINYOU6.8%DEQIYEXIANGSHOUDAOLEJISHUYANFAMIANZHENGXIANGYINGZENGZHISHUIYOUHUIZHENGCE,QIEYOU25%DEHUANBAOQIYERENWEIBAOSONGTIAOJIANBIJIAOYANGE,BANLISHIXIANJIAOCHANG。SISHIBUFENHUANBAOQIYEFANYINGZAIBANLITUISHUIBEIANZILIAO、PINGZHENGTIJIAOSHI,MEIWANQUANSHIXINGWUZHIHUA。

2.3.2YOUGUANBUMENGONGZUOXIAOLVYOUDAITIGAO

YISHISHEJIHUANBAOQIYESHUISHOUYOUHUIDEMULUGENGXINJIAOMAN。HUANBAOQIYESHUISHOUYOUHUISHEJIDE《HUANJINGBAOHUZHUANYONGSHEBEIQIYESUODESHUIYOUHUIMULU》《JIENENGJIESHUIZHUANYONGSHEBEIQIYESUODESHUIYOUHUIMULU》《ANQUANSHENGCHANZHUANYONGSHEBEIQIYESUODESHUIYOUHUIMULU》《GUOJIAZHICHIFAZHANDEZHONGDAJISHUZHUANGBEIHECHANPINMULU》《ZHONGDAJISHUZHUANGBEIHECHANPINJINKOUGUANJIANLINGBUJIAN、YUANCAILIAOSHANGPINMULU》ZHIDINGHOUWUFAJISHIGENJUJISHUFAZHANJINXINGGENGXIN,DAOZHIBUFENXINJISHUWUFAXIANGSHOUSHUISHOUYOUHUI,LIRU《JIENENGJIESHUIZHUANYONGSHEBEIQIYESUODESHUIYOUHUIMULU(2017BAN)》SHIZAI2008NIANBANDEJICHUSHANGGENGXINDE。ERSHIBUFENDIQUZIYUANZONGHELIYONGCHANPINHELAOWUZENGZHISHUIBUNENGJISHITUISHUI。SHOUDIFANGSHUIWUBUMENGONGZUONENGLIJIXIAOLVYINGXIANG,BUFENDIQUXUYAO1~3GEYUEWANCHENGTUISHUIGONGZUO。LIRUGUANGDONGSHENGSHENZHENSHIDETUISHUIFEICHANGJISHI,DANZHONGSHANHEYANGJIANGSHIDETUISHUIBUJISHI。

体球网完场比分一是我國尚未建立環保產業稅收優惠政策的事前、事中、事后評估機制。稅收優惠政策評估是決定環保產業稅收政策調整制定的重要依據。政策評估是我國稅收優惠政策乃至稅收政策過程中的薄弱環節之一。在我國的稅收實踐中,由于評估機制的長期缺位,產生了稅收政策泛濫、濫用、與上位法沖突等一系列問題[11]。二是尚未建立科學的環保產業稅收優惠政策的評估方法體系。制定科學的評估標準,檢驗政策效果、效益和效率,分析環保產業稅收優惠政策對資源配置、社會經濟發展和環境保護的影響,發現并糾正政策實施過程中的問題,有助于推動環保產業健康可持續發展。

3、YOUGUANJIANYI

3.1TONGCHOUGUIHUASHEJI,TUIDONGJIANLIZHENGCETIXI

体球网完场比分SHUISHOUZUOWEIZHENGFUHONGGUANDIAOKONGDEZHONGYAOJINGJIGANGGAN,ZAICUJINJINGJIFAZHAN、YOUHUAZIYUANPEIZHI、DIAOJIECHANYEJIEGOUDENGFANGMIANFAHUILEJUZUQINGZHONGDEZUOYONG。SHENGTAIBAOHUYUHUANJINGZHILIGONGYIXINGWEIZHUDETEZHENG,JUEDINGLEHUANBAOCHANYEFAZHANZHUYAOYIKAOZHENGCEQUDONG。SHUISHOUYOUHUIZHENGCEDUISHENGTAIHUANJINGZHILIYUHUANBAOCHANYEDEFAZHANZHIGUANZHONGYAO。ZAIWOGUODALITUIJINSHENGTAIWENMINGJIANSHE,QUANMIANJIAQIANGSHENGTAIHUANJINGBAOHUDESHIDAIBEIJINGXIA,JIANYIYANJIUJIANLISHIYINGWOGUOGUOQINGDEHUANJINGBAOHUSHUISHOUZHENGCETIXI,BINGNARUHUANBAOCHANYESHUISHOUYOUHUIZHENGCE。HUANBAOCHANYESHUISHOUYOUHUIZHENGCEDEZHIDING,YINGGENJUWOGUOSHENGTAIBAOHUYUHUANJINGZHILIXUQIU、SHEHUIJINGJIFAZHANZHUANGKUANGDENG,ZHENDUITUCHUWENTI,BAWOGUANJIANHUANJIE,TONGCHOUGUIHUA,XITONGSHEJI,GULIHUANBAOQIYEBUDUANJIADAHUANBAOJISHUYANFATOURU、ZENGJIAHUANBAOSHESHITOUZI、TIGAOYUNYINGFUWUSHUIPING,TUIDONGHUANBAOCHANYEGAOZHILIANGFAZHAN。

3.2WANSHANGUIZHANGZHIDU,BUQIYOUHUIZHENGCEDUANBAN

1)WANSHANHUANBAOJISHUYANFAYUCHENGGUOZHUANHUASHUISHOUYOUHUIZHENGCE,GULIQIYEZUODAZUOQIANG。TANSUOSHIXINGJISHUYANFAZHUNBEIJINZHIDU,QIYEMEINIANKEANQISHOURUZONGEDE3%~5%TIQUHUANBAOYANFAZHUNBEIJIN,BINGZAI3NIANNEIZHUANXIANGYONGYUHUANBAOJISHUYANFA、JISHUGEXIN、JISHUGAIZAO、CHENGGUOZHUANHUAJIYINJINZHONGYANJIUSHIYANSUOYONGDESHEBEITOUZIKEYIHUODESHUIQIANKOUCHUHUOZHEKUAISUZHEJIUDEYOUHUIDAIYU[12]。2)JIAQIANGTUIDONGHUANBAOSHESHIGAIZAOYUGENGXINDESHUISHOUYOUHUIZHENGCEZHIDING。YANJIUSHEZHIQIYEGOUZHIBINGSHIJISHIYONGDEHUANBAOZHUANYONGSHEBEISHIXINGJIASUZHEJIUZHENGCE,DUIYOUGUANHUANJINGBAOHU、JIENENG、JIESHUIDENGFANGMIANDEZHUANYONGSHEBEI,RUFANGZHIWURANDESHEBEIHESHESHI、TEDINGJICHUCAILIAO、FEIQIWUZAISHENGCHULISHEBEIDENG,YUNXUJIASUZHEJIU。LINGWAI,SHIXINGZAITOUZITUISHUIZHENGCE,DUIQIYEYONGSHUIHOULIRUNZAITOUZIYUHUANBAOZHUANYONGSHEBEIDE,GEIYUYIDINGBILIDETUISHUIZHICHI。3)DIAOZHENGXIANYOUSHUISHOUYOUHUIZHENGCEDESHIYONGTIAOJIAN。JIANYIKUODAZENGZHISHUIJIZHENGJITUIFANWEI,JIANGKEHUISHOULIYONGDEGONGYEHEWEIXIANFEIQIWUNARUZENGZHISHUISHUISHOUYOUHUIFANWEI。ZIYUANZONGHELIYONGQIYENEIBUXUNHUANLIYONGZIYUANQUDEDENEIBUSHOURUXIANGSHOUJIANJISHOURUDESHUISHOUYOUHUIZHENGCE。

3.3JIADAYOUHUILIDU,QIESHIFAHUIDIAOJIEZUOYONG

1)ZAIZENGZHISHUIFANGMIAN,DUIYULAJICHULI、WUNICHULICHUZHILAOWU、WUSHUICHULILAOWUZENGZHISHUILVYINGBIZHAOXIANDAIFUWUYE5%DEZENGZHISHUISHUILVJIZHENG,ERBUANZHAOYIBANNASHUIRENDE16%SHUILVJIZHENG,YINGMINGQUETUISHUISHIXIAN,ZUODAOJIZHENGJITUI。2)ZAISUODESHUIFANGMIAN,TIGAOQIYEHUANBAOJISHUYANFAFEIYONGDESHUIQIANJIAJIKOUCHUBIAOZHUN,DUIQIYEYANFADEJUYOUGUOJIXIANJINSHUIPINGDEJIENENGHUANBAOJISHUHUOSHEBEIFASHENGDEYANFAFEIYONG,JIAJIKOUCHUBILITIGAODAO100%;SHIDANGYANCHANGMIANSHUIJIANSHUIQIDEQIXIAN,GENJUQIYEDESHIJIJINGYINGQINGKUANGLAIQUEDINGMIANSHUIJIANSHUIQIDEQIZHISHIJIAN。3)ZAITUDISHIYONGSHUIHEFANGCHANSHUIFANGMIAN,DUIYONGYUWUSHUICHULIYONGDEFANGCHANSHUIHECHENGZHENTUDISHIYONGSHUI,BIZHAOYOUGUOJIACAIZHENGBUMENBOFUSHIYEJINGFEIDEDANWEIDEFANGCHANSHUIHETUDISHIYONGSHUIDEZHENGCEYUYIMIANZHENG。

3.4QIANGHUALUODIZHIXING,BAOZHANGZHENGCESHISHIXIAOGUO

1)QIANGHUA“MULU”DEZHIXIUDING。YOUGUANBUMENYINGGENJUGUOJIASHENGTAIHUANJINGZHILIHECHANYEJIEGOUDIAOZHENGXUQIUYIJIJISHUJINBUHECHANYEFAZHANQINGKUANG,JISHIGENGXIN《HUANJINGBAOHUZHUANYONGSHEBEIQIYESUODESHUIYOUHUIMULU》《JIENENGJIESHUIZHUANYONGSHEBEIQIYESUODESHUIYOUHUIMULU》《ZIYUANZONGHELIYONGCHANPINHELAOWUZENGZHISHUIYOUHUIMULU》,BINGJINYIBUMINGQUEHUANJINGBAOHU、JIENENGJIESHUIDENGSHEBEI、ZIYUANZONGHELIYONGCHANPINHELAOWUFANCHOU,ZHUBUWANSHANRENDINGFANGFA,SHIQIYENENGQINGXI、BIANLIDIXIANGSHOUDAOZHENGCEYOUHUI。2)JIANLIDONGTAIDESHUISHOUYOUHUIZHENGCEPINGGUYUGUANLIJIZHI。CAIZHENGSHUIWUBUMENYAOYUGONGSHANGBUMEN、JINRONGBUMEN、SHENGTAIHUANJINGBUMEN、KEJIBUMENXIEDIAOPEIHE,DINGQIDIAOYANSHUISHOUYOUHUISHISHIXIAOGUO,DUIYUSHIJIANZHONGCHUXIANDEWENTIYAOJISHIHUIZONGHEFANKUI,WEIZHENGCEDEDIAOZHENGYUYOUHUADIANDINGJICHU。TONGSHIJIEJIANGUONEIWAIJINGYAN,ZHIDINGKEXUEDEZHIBIAOTIXI,KAIZHANSHUISHOUYOUHUIZHENGCEJIXIAOPINGJIAGONGZUO,DUIQISHEHUIXIAOYIZUOCHUHELIPINGGU。DUIYUCHENGBENYUANDAYUSHOUYI、ZUOYONGWEIRUODESHUISHOUYOUHUIZHENGCE,YAOJISHIFEIZHIHEQINGLI,BIMIANWEIBEISHICHANGGUILV,YINGXIANGGONGPINGJINGZHENG。3)TISHENGSHUIWUBUMENFUWUNENGLIYUXIAOLV。JIAKUAISHUISHOUXINXIHUAJIANSHEBUFA,JINZAOSHIXIANSHUIWUFUWUWUZHIHUA。YOUHUAZENGZHISHUIJIZHENGJITUIHEZHUANYONGSHEBEISUODESHUIJIANMIANSHUISHOUYOUHUIZHENGCEDEBANLICHENGXU。JIAQIANGHUANBAOQIYESHUISHOUYOUHUIZHENGCEDEXUANCHUANYUZHIDAO,ZHIDINGHUANBAOCHANYESHUISHOUYOUHUIZHENGCEHUIBIANYUCAOZUOZHINAN。

体球网完场比分JIJINXIANGMU:GUOJIAZHONGDIANYANFAJIHUADAQIHUANBAOCHANYEYUANCHUANGXINCHUANGYEZHENGCEJIZHISHIDIANYANJIU(2016yfc0209100)。

体球网完场比分ZUOZHE:XINLU,ZHAOYUNHAO,LUYUANTANG,XIEZIYI,XUZHIJIE,LUJING*

ZUOZHEDANWEI:SHENGTAIHUANJINGBUHUANJINGGUIHUAYUAN

(BENWENTONGXUNZUOZHE:LUJING)

CANKAOWENXIAN:

[1]QUANGUOZIXUNGONGCHENGSHI(TOUZI)ZHIYEZIGEKAOSHICANKAOJIAOCAIBIANXIEWEIYUANHUI.HONGGUANJINGJIZHENGCEYUFAZHANGUIHUA(2017NIANBAN)[m].BEIJING:ZHONGGUOJIHUACHUBANSHE,2017:123.

[2]ZHONGGUOZHENGFUWANG.“SHISANWU”GUOJIAZHANLVEXINGXINXINGCHANYEFAZHANGUIHUA[eb/ol].http://www.gov.cn/zhengce/content/2016-12/19/content_5150090.htm.2018-10-29.

[3]LINJIABIN.SHAMENSHIHUANJINGCHANYEFAZHANZHANLVEYANJIU[d].SHAMEN:SHAMENDAXUE,2008.

[4]LIUJIE.WOGUOHUANBAOQIYESUODESHUIYOUHUIZHENGCESHISHIXIAOGUOYANJIU[j].HUIJIZHIYOU,2018,(10):

133-139.

[5]LIYULI.QIANTANGUDINGZICHANJIASUZHEJIUXINZHENGCE[j].SHANG,2015,(17):164-165.

[6]SONGGUANGLIANG“.YINGGAIZENG”DUIHUANBAOZAISHENGZIYUANXINGYESHUIFUDEYINGXIANGJIDUICE[j].GUANLIGUANCHA,2018,(7):152-154.

[7]QIAOPENG.WANSHANQIYESUODESHUIYOUHUIZHIDUDEFALVFENXI[d].SHANGHAI:SHANGHAIJIAOTONGDAXUE,2012.

[8]LIWENTAO,TAOSHAOXING,HUOJUN,DENG.ZHENGFUHESHEHUIZIBENHEZUO(ppp)MOSHIDESHUISHOUZHENGCEYANJIU[j].JINGJIYANJIUCANKAO,2016,(41):40-45.

体球网完场比分[9]LUYANPING.QIYEJIENENGHUANBAODESHUISHOUZHICHIZHENGCEYANJIU[j].ZHONGGUOSHANGLUN,

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