循环经济下的财税政策选择

Choices of Fiscal and Tax Policies Under Circular Economy

循环经济作为环境保护、资源节约型经济发展新模式,其实质是一种生态经济、高效经济。本文借鉴发达国家为实现循环型经济所采取的财税政策,根据中国实际,提出通过利用财政补贴、政府投资、发行债券、税收优惠等财税手段支持循环经济运行,以促进人与自然的和谐发展。

Circular economy is a new economic form to protect environment and save resources. It is indeed an ecological and highly efficient economy. Learning from fiscal and tax policies taken by developed countries to accomplish circular economy and based on China＇s current practice, the paper puts forward many fiscal and tax policies to promote the harmonious development between people and nature in China