基于实践层次对促进循环经济发展的财税政策思考

On Fiscal and Tax Policies for Promoting the Development of Recycling Economy from Practice Perspective

循环经济实质是一种生态经济,而财税政策则是促进循环经济发展的重要经济手段之一。目前我国发展循环经济的财税政策仍不够系统,可从循环经济的实践层次即企业、企业群落、社会三个层面,构建和完善我国发展循环经济的财税政策。

Recycling economy is an ecological and high effieeney economy in essence. Fiscal and tax policies are important means to promote the development of recycling economy. In practice, recycling economy may be derided into three perspectives which is enterprise, the cluster of enterprises and society. The paper puts forward some suggestions on improving fiscal and tax polices on recycling economy from three perspectives.