促进循环经济发展的生态税收研究  

Study on the Ecological Taxation to Promote Circular Economy Development

作　　者：许景婷[1,2] 张兵[1] 

机构地区：[1]南京农业大学经济管理学院,江苏南京210095 [2]南京工业大学经济管理学院,江苏南京210009

出　　处：《生态经济》2010年第1期66-69,共4页Ecological Economy

基　　金：南京工业大学2009学术专著出版基金;南京工业大学青年教师学科基金重点项目

摘　　要：循环经济相对于传统经济模式而言,以资源节约、高效和循环利用为核心,以低消耗、低排放、高效率为基本特征。其本质是一种生态经济。在循环经济的发展过程中,离不开生态税收的支持。文章从循环经济的涵义入手,分析了生态税收促进循环经济发展的机理,然后总结了我国现行税制中促进循环经济发展的税收政策不足及其原因,最后提出促进循环经济发展的生态税收的完善措施。Compared with the traditional economic model, ＂the circular economy＂ is based on resource conservation, efficiency and recycling as the core, low consumption, lo＇w emission, high efficiency of the basic characteristics. Its essence is a kind of ecology economy. In the circular economy＇s developing process, it cannot be separated from the support of eco-taxes. In this paper, the author first introduce the meaning of circular economy and analyze the eco-tax to promote economic development in the mechanism of the cycle, and then summed up the current tax system in China to promote the development of circular economy and the reasons for lack of tax policy. Finally put forward to measures to promote the ecological cycle of economic development.

关 键 词：循环经济 生态税收 节能减排 环境保护 

分 类 号：F810.42[经济管理—财政学]