浅谈促进循环经济发展的财政政策  

Study on the Fiscal Policy for Promoting the Development of the Circular Economy

作　　者：杨少君[1] 卫云棠[1] 

机构地区：[1]五邑大学,广东江门529020

出　　处：《科技情报开发与经济》2007年第26期154-156,共3页Sci-Tech Information Development & Economy

摘　　要：发展循环经济是中国经济走出困境的唯一途径,其特点决定了应该运用财政手段加以支持,而我国目前发展循环经济面临着财政的约束,我们应借鉴发达国家的经验,通过增加政府财政投入、优化财政支出结构、制定政府采购政策、调整和完善现行税收政策、开征环境保护税、制定优惠激励政策等途径促进循环经济的发展。Developing the circular economy that should be supported by using the financial means because of its features is only path for Chinese economy to go out the difficult position. However the development of the circular economy is facing the fiscal restraint. We should draw on the experiences of the developed countries. We should promote the development of the circular economy through increasing the government＇s financial input, optimizing the structure of fiscal expenditure, making the government＇s procurement policy, adjusting and improving the existing tax policies, imposing the tax on the environmental protection, and formulating the preferential policies, etc.

关 键 词：循环经济 财政政策 财政约束 

分 类 号：F810[经济管理—财政学]