促进我国循环经济发展的财税政策探讨

Finance-Taxation Policy Of Promoting China's Circular Economy Development

循环经济是一种倡导以物质不断循环利用为基础的新的经济发展模式,是实现我国经济可持续发展和构建和谐社会的必然选择。循环经济发展模式的启动和推广离不开政府的财税政策支持。政府应加大有利于循环经济发展的配套公共设施建设的投入和转移性支出,通过调整税制和加大税收优惠政策来促进我国循环经济的发展。

The circular economy is a kind of new economical development pattern on the basis of circular use of matter. So it is the inevitably choice to realize the sustainable development and construct the harmonious society in our country. Its start and promotion can only thrive on the support of govemment＇s finance - taxation policy. Therefore, the government should, on the one hand, increase investment and the transfer payment of the public facility construction which are advantageous to the circular economy development, on the other hand, adjust the tax system and enlarge the tax revenue preferential policy to promote the development of our country＇s circular economy.