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循环经济是一种关注资源减量,实现资源循环及再利用的生态经济。当前,我国经济增长要求与有限的资源和环境支持能力都要求大力发展循环经济。在此过程中,政府的税收政策和优惠支持是相当重要的。本文以此为基点,按照循环经济的内在要求,分析了国内循环经济发展中税制上存在的问题,并在借鉴国外先进经验基础上,提出了构建我国绿色税收体系的思路和对策。
Circular economy is a focus on resource reduction, recycling and re-use of resources to achieve the ecological economy. At present, China’s economic growth requirements and limited resources and environmental support capabilities require vigorous development of circular economy. In the process, the government’s tax policy and preferential support is very important. Based on this, this paper analyzes the existing problems in the development of domestic circular economy in accordance with the inherent requirements of circular economy. Based on the advanced experience of other countries, this paper proposes the ideas and countermeasures for building a green tax system in China.