绿色税收制度与我国循环经济发展

Green Tax System and Development of Recycle Economy in China

税收是解决资源和环境问题的重要政策工具。它可激励企业创新和应用先进技术减少资源消耗和污染物的排放。西方国家税制绿化改革为我国提供了值得借鉴的经验。我国应逐步完成费改税等改革并完善现有资源环保税收体系以促进我国循环经济的发展。

As an important policy instrument, tax contributes to the solving of problems of environment and resource by inspiring enterprises to innovate and use recycle technology, which leads to reducing resource consumption and contamination outlet. With reference to the experience of tax system reforms in developed countries, this article proposes that our country should gradually exercise the reform from fee to tax ana perfect the existing green tax system in order to develop recycle economy in China.