论我国发展循环经济的税收政策

循环经济是一种全新的经济模式,循环经济概念的提出在国际上已有几十年的历史,并形成相应的法律和制度。同时,国外为发展循环经济制订了多种税收政策。我国现行税收政策客观上支持着循环经济的发展,而且是有一定成效的,但对发展循环经济的作用还是零星的、不系统的,调节的范围和力度还远远不够。所以如何制订和利用完善税收政策促进循环经济的发展,是当前我们要研究的重要课题。

Discussion on China's Tax Policy for Developing the Circular Economy

The circular economy is a brand new economic model,the concept of circular economy has been put forward internationally for several decades,and the corresponding laws and systems have been formed.At the same time,foreign countries have established various tax policies for the development of circular economy.China's current tax policy supports the development of circular economy objectively,and has obtained certain achievements,but its influence on the development of circular economy is still sporadic and unsystematic,and the adjustment scope and intensity aren't enough.So,how to establish and utilize the perfect tax policy to promote the development of circular economy is an important issue that we should study at present.