废旧物资税收政策调整之我见

废旧物资税征政策调整的调研工作列入了相关部门的议事日程已长达半年之久,至今未见有正式政策出台,其制定政策的工作难度之大可想而知。既要平衡“产废、收废、利废”这三大环节之间的经济利益关系,又要确保税收征管工作的顺利进行,可谓顾此而不能失彼。要想搞好此项工作,需要借鉴国外行之有效的一些做法,同时要结合我国的国情。     

上海重“织”废品回收“大网”

日前,上海市环保局城市环境综合整治联席会议办公室传来消息,上海将依托社区,重新建立废旧物资回收利用网络,使废旧物资能及时回收利用,物尽其用。同时该网络还可以创造3万余个就业机会。 　　上海正规的废旧物资回收曾有过辉煌的历史,1958年至1997年40年间,上海供销社系统物资回收行业共收购各类废旧物资4550万吨,总价值200多亿元。然而,近年来,由于“杂牌军”代替了“正规军”,带来了集散点脏乱差、收购不成规模、低价压价使有利用价值物资被一扔了之等现象。 　　这次市环保局拟建立废旧物资回收网络,分为四个层次：一是以全市社区为基本单位,设立2000多个交投点,对废旧物资进行分类收购,没有回收价值、只能填埋的废旧物资,则就地分类收集,集中由环卫部门处置;二是分类后的废旧物资交由街道一级的回收站网络集中;三是设立集散中心,在内环线外侧设置专业各不相同的集散中心,如废纸、废钢铁、废有色金属等中心,相应配备专用设备,进行前道工序的粗加工;四是选定或扶植一定数量的专业加工企业,对初级产品进行加工。 　　据有关部门测算,这四级回收利用网络建成以后,每年可以回收废旧物资达240万吨。据悉,上海市将出台的这项政策,对上述四级网络进行资金和税收政策的扶植,并鼓励各种经济组织参与网络运作。 (张仲超)     

基于“无废城市”建设背景下阳江市工业固体废物管理探究

“无废城市”建设有利于加快城市发展方式转变,促进城市绿色发展转型,推动经济高质量发展。工业固体废物环境管理是推进“无废城市”建设的重要环节,结合阳江市“无废城市”建设实施工作,通过收集工业固体废物管理文件及统计数据,对阳江市工业固体废物的产生、利用处置不同环节管理现状进行分析。结果表明,由于固体废物相关法律法规、管理制度等因素不完善,加上受产业结构影响,导致阳江市固体废物产生强度较大,小微企业危险废物收运体系尚未构建,部分种类危险废物处置设施区域联动有待强化。针对主要问题,从建立健全固体废物管理制度、推行工业绿色生产、完善社会源危险废物收运体系、提升固体废物综合利用水平等环境管理方面,提出“无废城市”新理念下固体废物管理的新路径。     

全国政协委员穆京祥建议完善再生资源增值税

“财政部、国家税务总局于2008年12月印发《财政部、国家税务总局关于再生资源增值税政策的通知》,对回收、利废企业恢复征收增值税,通知规定,‘增值税一般纳税人购进再生资源,应当凭取得的增值税条例及其细则规定的扣税凭证抵扣进项税额,原印有废旧物资字样的专用发票停止使用,不再作为增值税扣税凭证抵扣进项税额。’这一政策虽有利于促进税制规范,     

再生资源增值税政策存在的问题及调整建议

再生资源增值税政策实施两年来,对再生资源回收行业和以再生资源为原料的利废行业影响很大,有待于进一步调整和完善。指出现行再生资源增值税政策存在的问题及对行业的影响,并提出具体的调整建议。     

基于绿色供应链管理的"无废城市"建设模式研究

绿色供应链管理是实现"无废城市"建设目标的驱动机制和有效手段.研究总结了绿色供应链视角下"无废城市"建设面临的固体废物全流程监控机制不健全、绿色技术创新激励机制不完善及固体废物管理政策协同效应不明显等障碍因素.立足城市管理理念更新和城市治理现代化水平提升,建立五大环节为主的固体废物绿色供应链管理机制、搭建"无废城市"建...     

固废进口政策重大调整 迎来行业转型契机

梳理了2016年再生资源发展变化和回收规模,分析了中央固废进口政策重大调整后,影响行业发展的五大因素,预测了行业四大发展趋势,提出行业面临着三大创新和转型,即理念创新、模式创新和跨界转型,为再生资源行业发展提供参考。     

南宁:完善废旧物资回收网络 促进再生资源综合利用

近日,南宁市发展改革委、南宁市商务局、南宁市工信局等七部门联合印发《南宁市促进废旧物资循环利用工作方案》(以下简称《方案》),加快南宁市废旧物资循环利用体系建设。预计到2025年,南宁市将整合现有废旧物资回收网点,建成绿色分拣中心4个,建成“两网融合”站点1170个,实现回收网络城区全部覆盖,农村地区基本覆盖,全市城区范围内的可回收物分出比例达到27%。废钢铁等8种主要再生资源循环利用量达到415.5万t。     

浅谈建立现代再生资源回收利用体系

2001年8月29日,李岚清副总理在参阅<关于建立现代废旧物资回收利用体系的建议>一文后批示:"这是一个非常重大的课题.对耐用消费品来说,没有现代的废旧物资回收体系必然会制约其生产和消费.特别是家电之类的商品,年度更新换代很快,若对旧家电没有一个便捷处理的市场服务体系,就会大大影响消费者更新和购买的欲望,从而也就制约了这些商品的生产.请经贸委认真研究促进我国废、旧商品规范市场发展的政策和措施."这是两个月内,李副总理就建立再生资源回收利用体系所做的第二个批示.依据两个批示,2001年底以来,国家经贸委等有关部门抓紧研究落实,相关立法工作已经全面铺开,我国建立现代再生资源回收利用体系的工作开始进入实质性阶段.     

关于核定2009年进口废五金电器、废电线电缆和废电机定点加工利用单位的通知环境保护部办公厅[2008]66号

各省、自治区、直辖市环境保护局（厅）： 为进一步规范进口废五金电器、废电线电缆和废电机（以下简称“废五金电器类废物”）加工利用单位的管理,在2009年进口废五金电器类废物定点加工利用单位（以下简称“定点单位”）核定工作中,继续实行总量控制,推进圈区管理,并对定点单位进行优化调整。现将有关事项通知如下：     

Clay, Phosphate Adsorption, Dispersion, and Rheology

Soluble phosphate is a common ingredient of fertilizer used in agriculture production all over the world. This chemical mixed with soil is transported into the water and marine environment via rainfall causing a range of environmental problems such as toxic algae bloom. Kaolin clay is a common material found in soil and is used as a model system to understand the effects of phosphate adsorption on the flocculation/dispersion of the clay slurries. In the topics, torrential downpours are common. The large water flow will easily disperse the unflocculated or weakly flocculated sediments over a wide area including river and marine environments. Phosphate adsorption was found to weaken the interparticle forces between clay platelets in the slurries. At high enough concentration, it will completely deflocculate the clay slurries, i.e. the net interparticle force is repulsive. A deflocculated slurry is characterised by a low viscosity and no yield stress. As a result, it is much easier to disperse this slurry over a wide area possible even in a small downpour. This study will present the flow and yield stress behaviour of kaolin clay slurries under the influence of adsorbed phosphate.     

Behavior of As,Cd, Co,Cr, Cu,Pb, Ni,and Zn at the soil/plant interface around an uncontrolled landfill (Casablanca,Morocco)

The present work undertaken in the environmental context aims to study the distribution of heavy metals in plants that grow naturally around uncontrolled landfills. The study's goal was to identify plants that can be used to remediate contaminated soils. For this purpose, 14 plants species and their rhizospheric soil samples were collected and analyzed for arsenic, cadmium, cobalt, chromium, copper, lead, nickel, and zinc by inductively coupled plasma‐atomic emission spectrometry. The results showed the presence of elevated metal concentrations in soil, many exceeding the regulatory values, and that many species exhibited an ability to accumulate multiple metals in their shoots and roots without sustaining toxicity. This was confirmed by bioconcentration and translocation factors generally higher than 1.     

Inventory of twenty-six combustible wastes as sources of potentially toxic elements: B,Cr, Cu,Zn, As,Sb, Ba,and Pb

Journal of Material Cycles and Waste Management - Municipal solid waste (MSW) is converted to various materials through treatment processes, which in turn distributes potentially toxic elements...     

Behaviour of Cd,Cr, Mn,Ni, Pb,and Zn in sewage sludge incineration by fluidised bed furnace

Cd, Cr, Mn, Ni, Pb, and Zn behaviour during sewage sludge incineration was investigated in seven pilot tests using a circulating fluidised bed furnace. Dewatered sludge at a solids concentration of 15-18% was fed to the furnace either alone (two tests) or spiked with chlorinated organic compounds (five tests). The behaviour of metals in the fluidised bed furnace was studied by comparing metal concentrations in the two main ash streams: ash separated from the cyclone immediately following the fluidised bed furnace, and fly ash recovered in the final bag filter. A metal enrichment factor was defined as the ratio of metal concentration between filter ash and cyclone ash. Only Cd and Pb showed any significant enrichment. Their enrichment factors were mainly affected by chlorine concentration in the feed sludge. To check whether simple equilibrium models may explain and predict metal behaviour, experimental data were compared with percentage of the metal vaporisation in the combustion chamber predicted using a thermodynamic model. Discrepancies between model predictions and experimental results are accounted for by considering that kinetics may be a limiting factor in the formation of metal chloride gaseous species. Due to the very short sludge residence time in the fluidised bed furnace, the gaseous compounds have little chance to evolve completely.     

Trends in Fish Community Structure,Biomass, and Production in Three Algoma,Ontario, Lakes

Long-term (i.e. >10 years) whole community fish dataincluding catch-per-unit-effort, abundance, biomass, andproduction from three lakes were used: 1) to examine variabilityin fish population and community measures among years using wholelake assessments of fish populations derived from mark recaptureexperiments, 2) to assess implications arising from monitoringindividual species vs. the whole fish community, and 3) toascertain whether, in fisheries assessments (science) a commonlyused surrogate measure, [catch-per-unit-effort (CPUE)] reflectedannual changes in the fish assemblage, and thus may be a goodestimator of abundance. High, long-term variability was evident in the abundance andbiomass of a fish species in our lakes, yet the communityremained relatively stable in terms of its biomass andproduction. Changes in total fish community biomass appear drivenby large species, which, relative to small fish species, remainstable among years. Among years, species richness remainedstable; however, fish species changed in the community. AnnualCPUE was found to be a suitable surrogate for abundance (N) ofsmall fishes; CPUE x mean weight of the catch (bCPUE) was asuitable surrogate for biomass (B) of large fishes. Prior toconcluding that a change in a fish population has occurred as aresult of a stressor, care must be taken to critically examinethe level of population assessment in order to avoid acceptingpotentially invalid conclusions.     

Waste incineration,PVC, and dioxins

Waste incineration is becoming increasingly necessary to tackle the rapidly rising amounts of municipal solid waste (MSW); in China many large cities are already surrounded by a girdle of landfills. Still, the not-in-my-backyard (nimby) syndrome holds strong. This attitude stems from fear of dioxins. These have been associated with incineration (‘dioxin factories’) and at times also with polyvinylchloride. In this paper this issue is analysed. China should build additional trust in MSW incineration, following promulgation of stricter emission standards, enforced by stringent controls.     

Estimation of nitrogen flow change in Beijing,China, for the years 1995, 2000, and 2004

Rapid economic growth in China has led to environmental pollution. Recycling nutrients is essential for sustainable agriculture, and it is necessary to estimate the amount of available organic resources in order to achieve this. Using nitrogen as a tracer, we estimated the organic resource flows in 1995, 2000, and 2004 in Beijing. The agricultural nitrogen flow was calculated from the fertilizer, agricultural product, and byproduct flows. The livestock nitrogen flow was calculated from the feed, excretion, and stock flows. The human nitrogen flow was calculated from the food intake, excretion, and food waste flows. The amounts of recyclable organic resources were estimated from these nitrogen flows. The Daxing, Fangshan, Miyun, Shunyi, and Tongzho areas had high nitrogen loads in 2004, as did the outer suburbs, but Beijing proper had an extremely low nitrogen flow and the inner suburbs had low nitrogen flows. The estimated amount of compost that could be produced from domestic organic waste across Beijing was equivalent to 88,100 t of nitrogen. The Beijing area contains 394,100 ha of farmland, so, if the compost was applied at an equivalent of 100 kg of nitrogen per hectare, the equivalent of 48,000 t of nitrogen would be surplus.