摘要

当前，面对全球日益紧张的自然资源和严重的环境污染问题，世界各国已经意识到传统经济发展所带来的一系列不可逆转的问题，这些问题不但在很大程度上影响了全球经济的可持续发展，而且还极大地破坏了人类赖以生存的环境，长此以往，人类的生存将遭受巨大的威胁。因此，如何实现经济的绿色、稳定发展，便成为了当前各国政府面临的重要问题之一，循环经济在这样的背景下再一次被人类重视了起来。近年来，有关促进循环经济发展的研究曾出不穷，较多的实践证明，国家的税收政策在很大程度上能够影响循环经济的发展，它所发挥的作用在循环经济的发展过程中不可估量。

鉴于此，本课题重点研究了循环经济模式下我国的税收扶持政策，使用定性与定量相结合的分析方法，探讨适合我国循环经济发展的税收扶持政策。本文首先就循环经济的基础理论进行了阐述，并指出我国范围内存在的三种层次循环经济模式；在此基础上进一步分析了税收政策对循环经济发展的影响，说明了税收政策在循环经济模式下不可替代的作用；然后对我国循环经济及相关税收扶持政策的现状进行了解析，发现当前在循环经济领域税收政策存在的主要问题；最后在借鉴西方发达国家推动循环经济发展的税收政策经验的基础上，得出改革我国税收政策的方法，提出在循环经济模式下调整当前税收扶持政策的原则和路径，并以此为框架，为我国推动循环经济发展的税收扶持政策改革提出了新的选择，分别从改革旧税与开征新税两大角度入手详细进行了分析。

本文的研究，不但丰富了循环经济与税收政策的部分理论，而且从微观的角度对促进我国循环经济发展的税收扶持政策进行了深入分析，这对于改革我国循环经济模式下的税制与税种具有一定的指导意义和借鉴意义。

关键词：循环经济；税收政策；税种；生态环境；税收优惠

ABSTRACT

At present,face the problem of the resources and pollution on the earth, the world has realized that traditional economic development brought about by a series of irreversible problem has largely affected the global economy sustainable development, but also great damage to the environment for human survival, the long run, the survival of humanity will suffer a huge threat. So, how green, stable development of economy, has become one of the important issues faced by Governments, the circular economy in the context of this once again the human attention. On promoting the development of circular economy in recent years, had a poorer, more proof of the practice, the state’s tax policy can affect the development of circular economy to a large extent, it is the role played in the economic development process in the cycle can not be be estimated.

In view of this, the subject focuses on the tax policies of China’s circular economy mode, using both qualitative and quantitative analysis methods to explore the tax support policies for development of circular economy in China. Firstly, the basic theory of the circular economy, described and pointed out that our country exists within the three-level mode of circular economy; further analysis on this basis, the impact of tax policy on the development of circular economy, the tax policy in the mode of circular economy irreplaceable role; and then resolve the circular economy in China and the status of tax policies, found that the main problem in the current tax policy in the field of recycling economy; Finally, learn from Western developed countries to promote the development of circular economy, tax policy experience come to reform our tax policy, based on the proposed mode of circular economy to adjust the current tax policies, principles and path, and as a framework to promote the development of circular economy in China tax to support policy reforms proposed new options , respectively, from the old tax reform with the introduction of new taxes, the angle to start the detailed analysis.

This study, not only the part of the theory of circular economy and tax policy, tax policies promote the development of circular economy in China but also from the microscopic point of view in-depth analysis, taxation and taxes in the reform of China’s circular economy mode has a certain the guidance of the meaning and reference.

KEY WORDS: economic cycle; tax policy; taxes; ecological environment; tax incentives

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