促进循环经济发展的税收政策探讨

Discussion on Domestic Taxation Policy in Favor of Circular Economy

随着各国环境资源瓶颈的日益凸现和可持续发展理念的不断深入,循环经济作为一种新的经济发展模式迅速发展起来。税收作为国家宏观调控的重要手段,在促进循环经济发展上具有其他经济手段无法替代的作用。该文简要探讨循环经济税收政策的理论依据,分析研究中国循环经济税收政策的发展现状,提出关于完善中国循环经济税收政策的对策建议。

Along with increasingly emerging of bottleneck in terms of environmental resources and continuously deepening of awareness of sustainable development, circular economy has been developing swiftly as a new model of economic development globally. Serving as an important measure of macro control, taxation plays an irreplaceable role in boosting the development of circular economy. This paper discusses briefly the theoretical basis for taxation policy on circular economy, analyzes the status quo of taxation policy on circular economy in China and puts forward some suggestions on how to improve the taxation policy over circular economy in China.