| 促进循环经济科技系统的税收政策思考 |
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| 引用本文： | 叶帆,荆湘霞,邓剑平.促进循环经济科技系统的税收政策思考[J].中国经贸,2008(16):27-28. |
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| 作者姓名： | 叶帆 荆湘霞 邓剑平 |
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| 作者单位： | [1]青岛理工大学理学院 [2]青岛理工大学商学院,山东青岛266520 |
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| 摘 要： | 循环经济的本质是一种新的技术范式，在这种技术范式指导下，循环经济能够实现经济的质量型增长和环境保护的双赢，是我们所提倡的“功能型经济”。这种经济模式对我国转变转变经济增长方式、创建环境友好型和谐社会有着非常深远的意义。然而现行的相关税收政策在制定和实行过程中没有将循环经济作为科学技术范式即循环经济科技系统来给予支持。因此，要加强对循环经济科技系统的战略认识，建立和完善相应的经济立法以提供税收政策依据，并且要加强税种建设、完善现行税收政策。
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| 关 键 词： | 循环经济 技术范式 科技系统 税收政策 |
Research On Tax Policy Boosting Circular Economy Sci-tech System |
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| Institution: | YE Fan, JING Xiang-xia, DENG Jian-ping (1 , 3. School of Science, 2.School of Business, Oingdao Tochnological University, Oingdao, Shandong, 266520, China) |
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| Abstract: | Circular economy is a new technology innovation paradigm.It is a kind of functional economy being promoted by our government,by which we can achieve win-win goal of both economic growth in quality and environmental conservation. This economy style bears profound significance in changing economy growth model and building environment-friendly harmonious society. However, the current related tax policy does not support recycling economy as a sci-tech system in the process of its implement. Therefore,we should deepen strategical recognition of cyclic economy,build and perfect related economic legislature to provide the basis of new tax policies, and strengthen seting up a reasonable categories and items of taxes. |
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| Keywords: | circular Economy technological paradigm Sci-tech Systel tax policy |
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