关键词: 生活垃圾处理费, 计取方法, 税收, 直接收费, 间接收费, 水消费系数法

Abstract: With the general implementation of the municipal solid waste(MSW)classification system and the continuous improvement of the classification system, it was very important to explore the establishment of a metered and categorized charging system that was connected with the MSW classification system. On the basis of a comprehensive analysis of the three types of MSW disposal fee charging system, namely tax, direct charge and indirect charge, the corresponding methods and application cases of calculating fees, as well as the advantages and disadvantages of different methods of calculating fees, the specific implementation conditions of various methods of calculating fees for MSW were studied, and countermeasures and suggestions were put forward to provided references for the establishment, improvement and implementation of the MSW disposal fee charging system.

Key words: 　municipal solid waste disposal fee, calculation method, tax revenue, direct charge, overhead charge, water consumption coefficient method