促进循环经济发展的税收原则新论  

The New Tax Principles to Accelerate Circular Economic Development

作　　者：周生军[1] 尚红云[2] 

机构地区：[1]东北财经大学研究生院,辽宁大连116025 [2]东北财经大学统计系,辽宁大连116025

出　　处：《经济与管理》2006年第8期69-72,共4页Economy and Management

基　　金：辽宁省教育厅科学研究计划资助项目中期成果(项目编号05W082)

摘　　要：循环经济的发展遵循“3R”原则,其实质是生态经济、高效经济。要想利用税收政策促进循环经济发展,必须对传统税收原则进行重新定位。按照循环经济特征和税收工作实际,中国进行循环经济税收政策设计时,应着重遵循生态效率、代际公平、环保收入和依法治税四项原则。the development of circular economy follows ＂The 3R＂ principle and its essence is an ecological and highly efficient economy. If we want to utilize the tax policy to develop circular economy,we have to readjust traditional tax rules. In accordance with circular economic features and the tax work practice,we ought to emphatically follow four rules,which are ecology efficiency,impartiality between generations, environmental protection revenue and tax governed by law,when we design and make tax policies of circular economy.

关 键 词：循环经济 生态效率 代际公平 环保收入 依法治税 

分 类 号：F812.42[经济管理—财政学]