我国循环经济财税政策的问题与建议  

Problems and suggestions on fiscal and tax policies of circular economy in China

作　　者：姜国刚[1] 张立刚 刘德光[1] 何梅俊 JIANG Guogang;ZHANG Ligang;LIU Deguang;HE Meijun(Business School, Changzhou University, Changzhou 213164, China;Changzhou Bayi Cable Co., Ltd, Changzhou 213001, China;Changzhou Municipal Committee of Democratic Promotion Association, Changzhou 213164, China)

机构地区：[1]常州大学商学院,江苏常州213164 [2]常州八益电缆股份有限公司,江苏常州213001 [3]民进常州市委组宣处,江苏常州213164

出　　处：《再生资源与循环经济》2017年第8期6-8,共3页Recyclable Resources and Circular Economy

基　　金：江苏省高校哲学社会科学研究重点项目"江苏省市域循环经济发展的财税政策支持体系研究"(2015ZDIXM028);国家社会科学基金一般项目"区域经济差异视角下我国碳减排的政府环境责任与公众参与机制研究"(16BJL074);江苏省"青蓝工程"项目资助[苏教师(2014)23号文]

摘　　要：通过发展循环经济,可以提高资源利用率,即将废弃物转化为资源再次使用,以此来降低资源消耗和减少环境污染,实现可持续发展。对比发达国家循环经济的财税政策,从财政支出政策、税收政策、排污收费制度和法律法规4个方面对我国的循环经济财税政策进行了分析,提出了优化财政支出政策、优化税收政策、加大环保宣传力度、完善法律法规等对策。Through the development of recycling economy,the utilization of resources can be improved,and the waste will be converted into resources,so that to reduce resource consumption and environmental pollution.This paper analyzes China's circular economy fiscal policy through fiscal expenditure policy,tax policy,pollution charging system and laws and regulations compared with the developed countries,and put forward the countermeasures,including optimization of fiscal expenditure policy,optimizing tax policy,increasing environmental propaganda,promoting environmental protection laws and regulations.

关 键 词：循环经济 财政支出 税收政策 法律法规 

分 类 号：F124.5[经济管理—世界经济] F812.42