促进循环经济发展的税收制度设计  

On the Tax System Design for the Development of a Circular Economy

作　　者：邓子基[1] 韩瑜[1] 

机构地区：[1]厦门大学经济学院财政系

出　　处：《税务研究》2008年第3期7-12,共6页

摘　　要：循环经济下的经济活动主体包括消费者、生产者、分解者,税收制度的设计就是要通过限制或鼓励这些经济活动主体的行为实现循环经济的目标。本文从限制和鼓励两个角度提出了循环经济发展的税收制度框架,并对限制性税收制度和鼓励性税收制度进行了具体设计和阐述。The economic actors under a circular economy consist of consumers, producers and disintegrators. As a result, a tax system should be designed to realize the targets of circular economy by discouraging or encouraging the economic activities of such actors. This paper gives a framework of such a tax system to develop a circular economy as viewed from both the discouraging and encouraging factors. Furthermore, it makes a concrete design and explanations on the aforementioned tax system.

关 键 词：循环经济 税收制度 资源税 环境污染税 

分 类 号：F812.42[经济管理—财政学]