扶持循环经济发展的税收政策思考  

Thinking on the Taxation Support to Circular Economy

作　　者：林小香[1] 

机构地区：[1]漳州师范学院经济学系,福建漳州363000

出　　处：《漳州师范学院学报（哲学社会科学版）》2008年第1期18-22,共5页Journal of Zhangzhou Teachers College:Philosophy and Social Sciences

基　　金：漳州师范学院科学研究项目(项目编号:SS06007)

摘　　要：循环经济首先是一种新的发展理念,其次是一种新的经济增长方式,然后才是一种新的污染治理模式。从循环经济的内涵入手,阐述了经济发展、公共物品、外部效应与税收政策之间的关系,从完善现有相关税种与开征新税种两个方面来解决我国现行税制在循环经济发展过程中存在的问题。As a new development concept, circular economy is a new mode of economic growth and a new pollution control mode, Based on the connotation of circular economy, attention is paid to the relation between economic development and tax policy, public goods and tax policy, external effect and tax policy, As a solution to the problems in the development of circular econo- my, the proposal to perfect the current tax system and to impose new taxes is advanced to support circular economy.

关 键 词：循环经济 税收政策 生态税 

分 类 号：F810.422[经济管理—财政学]