运用税收政策促进循环经济发展  

On Tax Policies for Promoting the Development of a Recycling Economy

作　　者：周生军[1] 

机构地区：[1]东北财经大学

出　　处：《税务研究》2006年第10期7-10,共4页

基　　金：辽宁省教育厅科学研究计划资助项目(05W082)中期成果。

摘　　要：循环经济作为环境保护、资源节约型经济发展新模式,其实质是一种生态经济、高效经济,而税收则是促进循环经济发展的重要经济手段之一。本文认为,在进行税收政策设计时,首先应考虑税收遵循的基本原则、税收政策调整的基本着眼点、税制变迁的路径选择等相关问题,然后才能找出符合我国国情的促进循环经济发展的税收对策。As a new form of economic development while protecting environment and saving resources, a recycling economy is in essence an ecological and efficient economy. And tax policy is one of the most important means to promote the development of a recycling economy. This article first takes account of such related issues as basic principles of tax regimes, basic points in the adjustment of tax policies and the transitional roads of tax system. Then it puts forward some tax policy options for promoting the development of a recycling economy.

关 键 词：循环经济 税收政策 生态效率 环境保护 中国 

分 类 号：F812.42[经济管理—财政学]