建立绿色税收体系 发展民族地区循环经济——以贵州为例

Establish the Local Green Taxation System,Develop the Circulative Economy in the Minority Nationality Areas——Take Guizhou Province for Example

发展循环经济是落实科学发展观,建立节约型社会的必由之路、是全新的社会经济发展模式,以“资源———产品———再生产资源”为表现形式,通过资源的循环利用,最终使整个社会建立在节约型和生态型结构上。借鉴国外为发展循环经济而实行的税收制度,结合贵州省的实际情况,提出促进贵州省循环经济发展的绿色税收对策。

Based in the form of ＂resource - product - reproductive resource＂, circulative economy is a necessary way for realizing the scientific development prospect and establishing the economical society, and also a brand - new social - economic develop mode. Through the circulation of energy consuming, it is possible for the whole society to be built on the economical and ecological structure. By analyzing tax policies adopted by for foreign countries to develop the circulative economy and combining with current situation in our province, this article brings forward the green taxation policies that should be adopted to escalate the development of circulative economy in Guizhou Province.