促进循环经济发展的税收政策研究——一个新的理论分析框架

“十一五”规划明确提出“发展循环经济,保护生态环境,加快建设资源节约型、环境友好型社会”并实行“促进循环经济发展的财税政策”。文章在“资源开采—产品生产—节能环保消费—产品进出口—废弃物排放”新分析框架下,从循环经济视角透析了与诸环节相关的各税种在功能定位、征税范围、计税依据、税率、税收优惠等方面存在的问题,提出了优化税收政策的建议。

Research on Taxation Policy to Promote the Development of Circular Economy in China A New Theoretical Analysis Framework

China＇ s Eleventh Five-Year Plan for Economic and Social Development decides on developing the circular economy, protecting the environment, building a resource-conserving and environmentally friendly society and implementing public finance and taxation policy favorable to the vigorous development of circular economy. This paper, under the new analysis framework of ＂ natural resources exploitation---products production---consumption of energy saving and environmental protection---import-export of products and waste emission＂ , probes into main problems of all the taxes relevant to all links in terms of the function, taxation range, basis for taxation, tax rate, taxation preferences from the perspective of circular economy, putting forward a feasible taxation policy to promote circular economy.