法律第四十四条规定：国家对促进循环经济发展的产业活动给予税收优惠，并运用税收等措施鼓励进口先进的节能、节水、节材等技术、设备和产品，限制在生产过程中耗能高、污染重的产品的出口。四川雅安建筑垃圾堆积为人们的生活带来严重的危害，乱埋乱倒现象严重，每年占用大量的耕地面积，形成环境污染，对人们带来了危害。
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