循环经济发展与两型社会建设中财税制度创新研究

财税政策是国家对经济进行宏观调控的重要手段。当前,由于财政支持力度不够、缺乏专门的金融信贷机构且系统性与完整性不强,难以对循环经济发展与两型社会建设发挥应有的激励和促进作用。在税收制度方面,由于保护资源与环境的主体税种缺位、整体税收政策的协调性不强、税收优惠政策不够合理且缺乏系统性和全面性,从而导致了税收制度在促进循环经济发展和两型社会建设方面的功能难以得到有效发挥。必须创新我国的财税制度,体现循环经济发展理念,以建立完善环境财政政策体系及绿色税收体系为目标。

Research on Fiscal and Taxation System Innovation Circular Economy Development and Construction of a Resource saving and Environment friendly Society

Fiscal and taxation policy is an important means for a country to macroscopically regulate and control its economy. Currently, due to insufficient financial support, lack of specialized credit institutions, and weak systematicness and integrity, it is difficult to fully play the role of stimulation and promotion for circular economy development and construction of a resource saving and environment friendly society. Regarding the taxation system, due to the absence of the main taxes of resources and environment protection, and uncoordinated taxation policies, and the unreasonably, unsystematically and incomprehensively preferential taxation policy has resulted in the fact that the taxation system is difficult to effectively promote circular economy development and construction of a resource saving and environment friendly society. We must innovate the fiscal and taxation system in China, and embody the concept of circular economy development, so as to build and perfect the target of an environment finance policy system and green taxation system.