循环经济本质上是生态经济,要求在发展经济的同时力求节约资源、加强资源的回收利用、保护环境,而发展循环经济离不开税收政策的支持。本文从循环经济的概念入手,总结了我国现行税制中有利于循环经济发展的税收政策及其不足,提出了完善现行税制以促进循环经济发展的政策建议。 Recycling economy is essentially eco-economy, requiring the development of economy at the same time strive to conserve resources, strengthen resource recycling, environmental protection, and the development of recycling economy can not be separated from tax policy support. This article starts with the concept of circular economy, sums up the tax policies and their shortcomings that are favorable to the development of circular economy in the current tax system in our country, and puts forward the policy suggestions of perfecting the current tax system to promote the development of circular economy.