循环经济视角下的绿色税收激励研究

Study on the Prompting Mechanism of Green-Taxation under the Perspective of Circular Economy

论述了发展循环经济需要绿色税收支持的原因,进而分析了绿色税收所产生的职能效应,再从循环经济的"3R"原则出发确定绿色税收总体指导思想,最后从实施循环经济的不同层面分析研究了绿色税收的激励作用。

In this paper,the reason of Green-taxation in developing Circular economy is discussed,through the analysis of functional effect that the Green-taxation produces,the overall guidelines of Green-taxation are confirmed from '3R' principle of Circular economy,the prompting function of the Green-taxation is researched from implementing the different aspects of recycle economy finally.