发展中国循环经济的财税政策

传统的、对资源掠夺性的经济模式 ,给人类赖以生存的资源与环境造成了极大的破坏 ,随着可持续发展思想在全球得到共识 ,中国同许多国家一样 ,开始着手构建全新的资源低消耗、与环境友好的循环经济模式。构建与发展循环经济离不开政府的积极财税政策支持。从循环经济的概念入手 ,分析了我国在发展循环经济进程中所需要的购买性支出、财政补贴、税收、信贷四个方面存在的问题 ,并借鉴国际做法 ,提出了具体的政策措施。

Finance-Taxation Policy to Develop China's Circular Economy

The predatory resource exploitation featured the traditional economical mode, which damaged very seriously the environment on which the human-kind relies to maintain existence. Along with the thought of sustainable development coming into consensus in the world, many nations begin to set up a new mode of circular economy that the resource exploitation shall be reduced with friendly environment kept on. As a nation of which the economy develops at high speed, China's environment has been severely wrecked. So, it is an inevitable and urgent choice for China to set up and develop a sound mode of circular economy for its sustainable development. In this respect, perfecting the finance-taxation policy is necessary to support and develop circular economy. Started from the concept of circular economy, some policy problems are discussed, such as purchasing expenditures, financial subsidy, tax revenue and credits. In view of the international practice, some measures are proposed to take to implement the policy.