促进循环经济发展的税收政策浅析

发展循环经济是贯彻落实科学发展观的必然选择,它要求在发展经济的过程中大力节约资源,保护环境。理论和实践证明,发展循环经济离不开税收政策的支持和配合。而我国现行税收政策存在着诸多不利于循环经济发展的缺陷,因此有必要采取相关措施,完善现行税种。适当开征新税种,建立促进循环经济发展的税收政策体系。

Analysis of Tax Policy on the Development of Circulatory Economy

Developing circulatory economy is an inevitable option to implement scientific concept of development and it requires that much attention should be paid to save resources and protect environment.It has been proved by theory and practice that it is impossible to develop circulatory economy without the help of tax policy.However,there are many problems about our current tax policy that are unfavorable to the development of circulatory economy.So that cor- responding measures should be taken to perfect current categories of taxes,to levy new tax policy system appropriately and to establish tax policy system to promote the development of circulatory economy.