促进贵州循环经济发展的税收政策取向分析

改革开放以来，贵州经济发展取得了显著的成就，但是经济的发展方式没有得到根本的转变。随着优势原材料、能源等产业的加速发展，资源与环境矛盾将日益突出，发展循环经济成为贵州实现经济和生态双赢的必然选择。税收政策作为国家宏观调控的重要工具，在促进循环经济发展方面无疑具有重要作用。在概括现阶段促进循环经济发展的税收政策的主要内容基础上，分析了现行税收政策存在的不足，提出进一步促进贵州循环经济发展的税收政策建议。

Analysis of tax policy orientation of the development of circular economy in Guizhou

Guizhou＇s economic development has made significant achievements since the reform and opening up, but the mode of economic development still has not been fundamentally changed. With the advantage of raw materials, energy and other industries to accelerate development, the contradiction between resources and the environment will become in- creasingly prominent, developing circular economy in Guizhou inevitable choice to achieve win-win economic and eco-logical. As an important tool in the national macro-control, tax policy undoubtedly has an important role in promoting circulation economy development. This article summarizes current key elements of tax policy of promoting circular econo-my development, an analysis of the existing tax policy gaps, make tax policy recommendations to further promote the de-velopment of circular economy in Guizhou.