关于循环经济与环境税制的完善

Circulation Economy and Perfection of Environmental Taxes

循环经济作为一种生态经济应遵循减量化、再利用、再循环三大原则。环境税对促进循环经济具有积极作用。在当前循环经济法治建设过程中,应结合我国实际情况,完善我国促进循环经济的相关税制,如完善资源税、消费税法律制度,改革排污收费制度等。

The circulation economy, as one kind of ecological economy, should follow three principles of the decrement, reuse, recycling. Environmental taxes play a positive role in promoting the circulartion economy. During the establishment of the rule of law of circulartion economy, connected with our situation, we shoud improve our relevant taxes systems for the circulation economy, such as the legal system of the resources tax, consumption tax and the sewage system.