循环经济视角下我国税收政策的取向

Our country tax policy orientation under the circulation economical angle of view

循环经济是21世纪世界的主题,也是我国发展的根本。针对我国人口众多,资源相对贫乏,生态环境脆弱的现状,提出促进循环经济发展的税制体系。按照循环经济的要求我国现行税制存在排污收费制度不健全,环境财政补贴效果差,资源税、消费税环保功能弱,环境保护税种缺失等问题。从我国国情出发,借鉴西方国家绿色税收的成功经验,提出促进循环经济发展的税收政策取向——费改税;完善现行资源税、消费税,强化环保功能;开征环境保护税、社会保障税;改善其他税收政策。

The circulation economy is the world subject of 21st century, also it is the basis which our country develops. This article proposes the tax system which can better promote circulation economy development according to the current situation that our country has heavy population, relatively poor resource, and weak ecology circumstance. With requirements from circulation economy, the current tax system in our country has problems such as undound sewage evacuation fee regulation, bad -effect of circumstance financial subsidy, weak protection function of resource and excise tax, absent of circumstance protection tax, etc. This article starts from the national condition of our country, profits from the success experience of Western country green tax revenue transforms administrative fees into taxes; improves the present resource tax and consumption tax, strengthens environmental protection function; begins to levy environmental protection tax and the social security tax; improves other tax policy.