我国发展循环经济税收政策研究

发展循环经济,是建设资源节约型、环境友好型社会和实现可持续发展的重要途径,也是我国国民经济和社会发展“十一五”规划的重要任务之一。本文在诠释了循环经济及其内涵之后,阐述了目前我国循环经济税收政策现状,并基于循环经济理念对我国现行相关税制和税收政策进行了评析,重点从建立和完善循环经济立法等方面论述了我国发展循环经济的税收政策思考。

Research of Revenue Policies for the Development of Cyclic Economy in China

The development of cyclic economy is an important approach to construct a society with strict economy of resources and harmonious environment and realize sustained development. It is also one of the important tasks of the Eleventh-Five-Year Plan for the development of our national economy. This paper first explains the meaning of cyclic economy, introduces the present conditions of the revenue policies for the cyclic economy, and then it analyzes the existing revenue system and policy according to the definition of cyclic economy. At the end it points out that China should establish and perfect the legislations and revenue policies for cyclic economy.