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| 摘要: |
| 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倍显重要.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,提出了绿化现有相关税制的思路和对策. |
| 关键词: 循环经济 发展 税制 绿化 |
| DOI： |
| 分类号:F810.42[著者标引] |
| 基金项目: |
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| On virescence of related tax system in circulation economy development |
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ZENG Yan LAI Jing-sheng
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| Abstract: |
| Circulation economy is ecological economy which emphasizes resources reduction and realizes resources circulation and reuse.Currently,China's economic growth requires for developing circulation economy by using limited resources and environment.In this process,governmental tax policies and tax benefit are very important.Based on this and according to inner requirement of circulation economy,this paper analyzes problems in tax system of China in the process of circulation economy development and points out countermeasures for constructing green tax system on the basis of learning advanced thoughts from abroad. |
| Key words: circulation economy development tax system vircscence |
