循环经济发展的税收原则构想

循环经济作为环境保护、资源节约型经济发展新模式,其实质是生态经济、高效经济。要想利用税收政策促进循环经济发展,必须对传统税收原则进行重新定位。按照循环经济特征和税收工作实际,我国进行循环经济税收政策设计时,应着重遵循生态效率、代际公平、环保收入和依法治税四项原则。

A New Perspective of Tax Rules to Develop Circular Economy in China

As a new economic form to protect environment and save resources, circular economy is actually an ecological and highly efficient economy. If people want to utilize the tax policy to develop circular economy, they have to adjust traditional tax rules once more. In accordance with circular economic feature and the tax practice,four rules ought to be emphasized to follow, which are ecology efficiency, impartiality between generations, environmental protection revenue and tax governed by law,when tax policies of circular economy are designed in China.