财税[2015]78号文件将废渣掺兑比例从原来规定的30%提高到70%,本意是想鼓励企业更多地利用再生资源,但笔者认为新规定实行后在现阶段是倒退,原因有二:(1)因为每立方米混凝土2400kg,按70%掺兑比例则需要1680kg。目前在建筑垃圾及其他废矿不能实现有效分类的情况下,大部分企业无法做到掺兑70%比例。估计小部分分类较好的企业能够做到70%掺兑比例。 Cai Shui [2015] Document No. 78 increased the percentage of waste mixed with slag from the original 30% to 70%. The intention was to encourage enterprises to make more use of renewable resources. However, I think the new regulation is retrograding at this stage because of II: (1) Because every 2400 cubic meters of concrete, according to the proportion of 70% mixing 1680kg. At present, most of the enterprises can not mix 70% of the construction waste and other waste mines without effective classification. Estimated that a small part of the better classification of enterprises can do 70% mixed ratio.