税收推动循环经济发展刍议

A Discussion on the Preferential Tax Policy to Promote the Circular Economy Development

本文梳理了当前我国循环经济发展中的税收优惠政策,分析了其中存在的问题,提出用循环经济的理念完善我国税收制度的观点,并对促进循环经济发展的税制建设提出了一些建议。

This paper summarizes the preferential tax policy on circular economy promotion in China at present, and points out its existing issues. It puts forward some suggestions on improving the country＇s tax system with the concept of a circular economy.