促进循环经济发展的税收优惠政策分析

An Analysis on Tax Preference Policy to Encourage the Development of Circular Economy

中文关键词:  循环经济  节能减排  环境保护  税收优惠政策

英文关键词:circular economy  energy saving and emission reduction  environmental protection  tax preference policy

中文摘要:

      循环经济是当今世界许多国家推崇的经济发展模式。我国目前要建立节约型社会,实现经济可持续增长,也大力提倡发展循环经济。现行的税收政策虽有促进循环经济发展的优惠内容,但存在着税法优惠条文不规范,优惠形式偏少,缺乏针对性和灵活性等问题。因此,对我国目前现行的税种和税收收入分配体制应进行改革与完善,并加快专项环境保护税种的立法和开征。

英文摘要:

      Circular economy is the model of economic development promoted by many countries.China should also advocate circular economy to establish an economical society to accomplish the sustainable economic growth.The present taxation policy has contained some favorable measures to encourage circular economy.However,there are the problems such as the non-normative clauses,the less forms in favorable measures,the absence of pertinence and flexibility,etc.Therefore,it is necessary to reform and improve the current taxes and the distribution system of tax revenues.The legislation should be made on the special tax to levy the environmental protection tax.