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发展循环经济,建设资源节约型和环境友好型社会,是党中央、国务院作出的重大战略决策。实践证明,税收政策在促进循环经济发展方面具有其他经济手段难以替代的作用。政府利用税收政策促进循环经济的发展,其主要的理论依据是外部效应理论。我国当前促进循环经济发展的税收政策还存在一些问题,亟待为此,需要构建限制资源过度开发和浪费的税收政策体系,在减少污染物排放方面的税收政策措施,在促进节能产品和节能设备的生产与消费方面的税收政策措施。
To develop a recycling economy and build a resource-saving and environment-friendly society is a major strategic decision made by the Central Party Committee and the State Council. Practice has proved that the tax policy has the irreplaceable role of other economic means in promoting the development of circular economy. The government uses the tax policy to promote the development of circular economy, the main theoretical basis is the theory of external effects. There are still some problems in China’s current tax policy to promote the development of circular economy. To this end, we need to establish a tax policy system that limits the excessive development and waste of resources, tax policy measures to reduce pollutant emissions, and promote energy-saving products and energy-saving equipment Tax policies and measures in production and consumption.