关于对《调整废旧物资回收企业增值税政策的请示》的意见

中华全国供销合作总社： 我们收到国家财政部税政司《关于征求〈调整废旧物资回收企业增值税政策的请示（征求意见稿）〉意见的函》（以下简称《征求意见稿》）后,专门组织专题会议进行了讨论研究。大家一致认为,在当前大力发展循环经济的新形势下,如果《征求意见稿》提交的政策出台,再生资源回收行业将会受到严重打击,并有可能导致全国供销社系统再生资源回收网络由此瓦解。     

对完善废旧物资税收政政策的意见和建议

废旧物资税收政策是关系到再生资源行业和企业生存与发展的重要问题,也是目前在保持经济可持续发展和建设节约型社会新形势下,政府机关主管部门和相关企业高度关注的一个重要问题.     

理性对待稳妥操作切实调整完善废旧物资税征政策

围绕废旧物资增值税税征管理政策调整完善工作,论述了其在废旧物资“产废”、“收废”、“利废”三大基础环节的现状及存在的问题,提出合理平衡三大环节的经济利益及打造三大环节税征链扣的建议,为切实做好废旧物资税征政策调整完善工作提供参考。     

停止再生资源增值税退税政策对回收行业的影响及政策建议

再生资源回收企业增值税退税政策的停止执行,使企业税负提高,企业生存面临考验。分析了停止退税政策给再生资源行业及国民经济带来的影响,并对如何促进回收行业健康有序发展提出具体政策建议。     

废弃电器电子产品回收处理行业管理政策探讨

围绕新近出台的《废弃电器电子产品回收处理管理条例》,借鉴欧盟等国家对废旧物资的管理理念和具体措施,探讨了我国废旧电器电子产品的界定及管理制度建设,提出建设社区试点网络管理体系、建立由市场主导的生产者责任延伸体系等建议。     

完善我国废旧家电回收体系——兼评家电“以旧换新”政策的回收策略

家电"以旧换新"政策出台的重要目标之一,就是构建我国规范性的废旧家电回收系统,以配合《废弃电器电子产品回收处理管理条例》的实施。我国现有废旧家电的回收体系是以民间回收系统为主导,虽然存在环境污染严重等问题,但契合了我国废旧家电回收的特性和国情,具有极强的生命力与竞争性。构建一套可行的废旧家电规范化回收体系,必须立足我国国情,以现有回收体系为基础,进行相应的规范化改造和完善。     

基金政策下电子废弃物处理企业可持续发展的对策

在《废弃电器电子产品处理基金征收使用管理办法》政策下,分析我国电子废弃物处理企业的发展现状和面临的困难,借鉴发达国家的经验,并结合中国国情,对基金政策下的电子废弃物处理企业如何实现可持续的发展进行初步探讨,提出促进政策完善、建设回收网络、推动技术升级和科学设计布局产业链等相关建议.     

建筑垃圾再生利用存在的问题与对策

通过深入分析目前建筑垃圾再生利用存在的问题,有针对性地提出:政府在法律法规上给予再生产业扶持是建筑垃圾资源化再生利用的条件,民众理念更新是建筑垃圾再生利用的基础,建立有利于跟踪管理的再生产业链是建筑垃圾再生利用的关键.提出的对策旨在促进建筑垃圾资源化再生利用有序快速发展.     

广州市建筑垃圾资源化的必要性分析

摘要：随着广州市城市化进程的不断加快,城市建筑垃圾的排出量也在快速增长,如何应对和处理建筑垃圾所带来的“垃圾围城”困境,已经成为人们不得不面对的重要问题,推进建筑垃圾资源化是开展建筑垃圾综合治理的有效途径。论述了建筑垃圾资源化再生利用的必要性、紧迫性,指出了广州市建筑垃圾资源化过程中存在的问题,为推进广州市建筑垃圾综合处理实践提供了参考。     

构建“个体回收者+公司+园区”电子废弃物回收处理体系

目前,我国的电子废弃物回收体系处于分散经营状态,缺乏健全的回收体系和有效的监管,导致严重的环境污染和资源浪费等问题,基于这种现状,提出建立符合我国国情的"个体回收者+回收公司+园区管理"的回收处理体系,并阐述其管理机制。     

建筑材料再循环利用价值研究

绿色建筑材料及产品的再循环利用价值的确定似乎是一件比较简单的事情,但在绿色建筑评估体系中来具体确定其再循环价值却是非常困难的.对建筑评价体系中的建筑材料再循环价值进行初步研究和计算,该计算过程考虑了建筑材料选择、建筑结构、建筑施工、建筑拆除技术以及回收频率等,因其计算结果含有能量因素,可作为建筑材料再循环价值的计算方法.     

再生资源增值税带给再生有色金属行业的影响及建议

再生资源增值税政策的实施,对再生资源行业影响很大。归纳了目前再生资源增值税政策带给再生有色金属行业的影响和问题,并针对这些问题,提出改进措施。     

Feedstock recycling of waste polymeric material

The first International Symposium on Feedstock Recycling of Polymeric Materials (ISFR) was hosted in 1999 in Sendai, Japan. Since then, the ISFR has been held five times in different places in Asia and Europe. Each of these conferences focused on special issues covered by the Journal of Material Cycles and Waste Management. The topics included thermal processes with and without catalysts, wet processes in various solvents, the dehydrochlorination of PVC, mechanical recycling and separation techniques, as well as the treatment of biomaterials. This review is a compilation of the most interesting and important developments discussed at the ISFR during the last decade.     

Life cycle assessment of a national policy proposal - the case of a Swedish waste incineration tax

At the core of EU and Swedish waste policy is the so-called waste hierarchy, according to which waste should first be prevented, but should otherwise be treated in the following order of prioritisation: reuse, recycling when environmentally motivated, energy recovery, and last landfilling. Some recent policy decisions in Sweden aim to influence waste management in the direction of the waste hierarchy. In 2001 a governmental commission assessed the economic and environmental impacts of introducing a weight-based tax on waste incineration, the purpose of which would be to encourage waste reduction and increase materials recycling and biological treatment. This paper presents the results of a life cycle assessment (LCA) of the waste incineration tax proposal. It was done in the context of a larger research project concerning the development and testing of a framework for Strategic Environmental Assessment (SEA). The aim of this paper is to assess the life cycle environmental impacts of the waste incineration tax proposal, and to investigate whether there are any possibilities of more optimal design of such a tax. The proposed design of the waste incineration tax results in increased recycling, but only in small environmental improvements. A more elaborate tax design is suggested, in which the tax level would partly be related to the fossil carbon content of the waste.     

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。     

The development and achievements of EU waste policy

While waste amounts are still growing in the EU, there is a clear shift in the waste management options employed to deal with waste. Less waste is landfilled and more is recycled or incinerated with energy recovery. In all, 62% of municipal waste was landfilled in 1995, but that figure had fallen to 40% by 2008. Waste management has a strong influence on the environment by either provoking or preventing impacts; for example, greenhouse gas emissions vary significantly between treatment options. The overall CO2-equivalent impacts from municipal waste management have in the same period been more than halved. The drivers for this change in waste management have been EU and national policies and legislation that have set up clear targets for recycling and recovery of waste. This article gives an overview of the set targets, the achieved results, and the consequences for greenhouse gas emissions of municipal waste management.     

Assessing recycling versus incineration of key materials in municipal waste: The importance of efficient energy recovery and transport distances

Recycling of materials from municipal solid waste is commonly considered to be superior to any other waste treatment alternative. For the material fractions with a significant energy content this might not be the case if the treatment alternative is a waste-to-energy plant with high energy recovery rates. The environmental impacts from recycling and from incineration of six material fractions in household waste have been compared through life cycle assessment assuming high-performance technologies for material recycling as well as for waste incineration. The results showed that there are environmental benefits when recycling paper, glass, steel and aluminium instead of incinerating it. For cardboard and plastic the results were more unclear, depending on the level of energy recovery at the incineration plant, the system boundaries chosen and which impact category was in focus. Further, the environmental impact potentials from collection, pre-treatment and transport was compared to the environmental benefit from recycling and this showed that with the right means of transport, recyclables can in most cases be transported long distances. However, the results also showed that recycling of some of the material fractions can only contribute marginally in improving the overall waste management system taking into consideration their limited content in average Danish household waste.     

包装废弃物再生利用的成本效益组成分析

包装废弃物的再生利用是包装工业可持续发展的重要保障.对包装废弃物再生利用的成本组成和效益组成进行分析,有助于降低运营成本,提高运营效益.指出影响包装废弃物再生利用的成本组成有:回收支付成本、回收运输成本、检测分类成本、拆卸分离成本、再利用修复成本、资源化生产成本和环境保护成本;效益组成主要有:再利用修复效益、资源化生产效益和环境保护效益.通过优化各个影响因素,企业实现以最低的成本获取最大的生产效益.     

大连实施垃圾分类回收积极推进垃圾资源再生利用产业化

大连在全国率先创建新型垃圾分类回收体系,实现废旧物资回收与垃圾分类回收在同一个垃圾分类回收站内完成,有利于各类废物资源集中收集、分类回收、资源化利用或处理,彻底改革了我国传统落后的废旧物资回收与垃圾收集处理方式,为废旧物资与垃圾资源再生与循环利用提供了保障条件,也为垃圾处理产业化奠定了坚实的基础。