Recently, a circulated "latest news about real estate tax levy" proved to be unreliable, and Sany Xiang Wenbo was pushed to the forefront of the news because of a Weibo "China has become a construction machinery dump, and the import of second-hand machinery should be banned." . As we all know, second-hand construction machinery has a great impact on the domestic market. It may be feasible to collect taxes on second-hand machinery with reference to the property policy.

　　On April 18, the world's largest industrial auction company-Ritchie Bros. Auction House will hold its first public auction without reserve price in China in Shunyi, Beijing. Most opinions predict that this event will encourage second-hand construction machinery products from all over the world to flood into China. This phenomenon has gradually caused some people in the industry to worry-the import second-hand construction machinery market is chaotic, the channels are scattered, and the environmental protection exceeds the standard. Will the influx of second-hand equipment make China the role of the construction machinery "junkyard"? More important However, import behavior in disguise will have a great impact on the sales of domestic brand new equipment and second-hand equipment.

　　According to a number of second-hand construction machinery owners, they have given affirmation and favor to such practical foreign products. "Imported second-hand construction machinery products are still very popular. Compared with the second-hand construction machinery of my country's own brand, the former has more advantages in price and quality." Although there are price advantages and quality advantages, it seems that the cost is lower. Operators often ignore environmental costs when calculating costs.

　　Beijing in 2013, after sending away the “smog”, it ushered in the “mud rain”, and at the two sessions this year, energy conservation, emission reduction and innovation were the most mentioned. In this respect, China's current environmental protection has no time to delay. In the square view, environmental issues are the first to bear the brunt. It is undeniable that the equipment eliminated abroad is generally a second handover, or even a third handover, and the age of the vehicle is relatively old. Some second mobile phones have backward emission regulations, serious pollution, and harmful to the operator’s health. From the perspective of environmental governance, it is important for imports. Restrictions on second-hand construction machinery are imperative. Secondly, because of China’s current limited supervision of the second mobile phone market, the second mobile phone is making huge profits. The price of equipment eliminated abroad is close to the scrap price. On the contrary, some domestic equipment sells better than new phones, and some large groups will even participate. Every year a large number of obsolete foreign equipment is put into the Chinese market.

　　China has not issued reasonable policies and regulations to restrict the import of second-hand construction machinery. It may be feasible to add environmental costs to the transaction process of second-hand construction machinery in the form of taxes.